Purpose – The purpose of this paper is to analyse the regulatory and other responses to the recent credit crisis with particular emphasis upon likely regulatory reform. Design/methodology/approach – The paper is based upon an analysis of recent papers, speeches and articles to draw together...

eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in the USA and UK and highlights some directions for...

eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in the USA and UK and highlights some directions for...

Purpose – The purpose of this paper is to report and comment on a High Court ruling where the Court had to decide certain preliminary issues of law arising out of a mis-selling claim brought against Royal Bank of Scotland Plc (hereafter “the Bank”) by Titan Steel Wheels Ltd (hereafter...

Purpose – The purpose of this paper is to examine if a conflict of interest arises when auditors opine on an internal control system that consists of an information system recently designed and implemented by their own firm. Design/methodology/approach – A sample of companies was selected...

This study's estimates of the reduction in accidents from a ban on cell phone use while driving are both lower and less certain than previous studies indicate.

This book finds that political and procedural mechanisms needed to ensuresettled, investment-backed expectations are upset only after consideration and when a political consensus exists.

Целью статьи является анализ законодательного урегулирования проблемы обеспечения устойчивого развития стран мира и Украины, а также практики регулирования...