. It also compares Australian banks with their international peers. Finally, it investigates banks' exposure to credit risk … using the new Basel II Pillar 3 disclosure data. The analysis shows that Australian banks have remained very sound by …

to commercial banks. During the crisis, however, the Federal Reserve created a number of facilities to support brokers … banks to nonbank financial institutions. In a specialized financial system, which the GSA had helped create, the use of the … lender-of-last-resort safety net could be more comfortably limited to commercial banks. However, the elimination of GSA …

This paper investigates the role of off-balance sheet securitization on US bank leverage pro-cyclicality. Effective … commercial banks highly involved in securitization had a pro-cyclical behavior. We document that the period-long relation between … securitization and capital ratios was week. The effect on leverage pro-cyclicality of the 2004 changes in regulation (the new SEC net …

basic auditing model is flawed since it makes auditors financially dependent on companies. The conventional approach to …

auditors, which has resulted in the distress of a number of banks. This research work has examined the contemporary auditing … and the role of accountants and auditing firms in causing the collapse of banks. The paper locates the role of auditors … auditors may be partly responsible for cases of distress and the collapse of banks in Nigeria, as they failed to qualify their …

among 20 Tunisian banks in year 2009. We find that the Tunisian users, credit and loan officers in particular, perceived a …

Purpose – The primary research question of this study is to what extent auditors comply with auditing standards once … provide evidence on the role of auditors in redressing fraud. Redress refers to the auditee taking measures to nullify the … gather data on the role of auditors in fraud cases, a survey was conducted among all audit partners of the top 30 Dutch audit …

twenty follow-up interviews. The paper concludes that while regulation is important in achieving accounting transparency, it … forces on the ground (via shareholder activism or lender pressure) transparency cannot be achieved by regulation alone. There …