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Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process
DiGabriele, James A. - In: Journal of Applied Accounting Research 10 (2009) 2, pp. 109-121
Purpose – The purpose of this paper is to determine if there is a level of agreement among accounting academics, auditors, and forensic accountants that the current environmental framework created by regulatory and standard setting bodies appears to require a merger of common ground between...
Persistent link: https://www.econbiz.de/10014837768
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EU deregulation and dealer‐supplier relations in automotive distribution
van Riel, Allard C.R.; Liljander, Veronica; Semeijn, Janjaap - In: Journal of Business & Industrial Marketing 26 (2011) 2, pp. 115-131
Purpose – The automotive industry in the European Union (EU) faces a sharply reduced regulatory environment, with Block Exemption (1400/2002). Economists have predicted fundamental changes in the market as a result of the modified Block Exemption. In this article, the aim is to investigate how...
Persistent link: https://www.econbiz.de/10014843056
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Financial services education
Brophy, Richard - In: Journal of Financial Regulation and Compliance 22 (2014) 2, pp. 78-95
Purpose – The purpose of this paper is to chart the development of financial services education from its origins in the insurance industry to the current offering for people who wish to work in the life and non-life insurance industry. Financial services education within Ireland has evolved...
Persistent link: https://www.econbiz.de/10014870839
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Competition issues in European banking
Casu, Barbara; Girardone, Claudia - In: Journal of Financial Regulation and Compliance 17 (2009) 2, pp. 119-133
Purpose – The purpose of this paper is to assess the outcome of European Union (EU) deregulation and competition policies on the competitive conditions of the main EU banking markets. Design/methodology/approach – After a review of deregulation and competitition policies in the EU banking...
Persistent link: https://www.econbiz.de/10014870128
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The financial crisis in Europe: evolution, policy responses and lessons for the future
Goddard, John; Molyneux, Phil; Wilson, John O.S. - In: Journal of Financial Regulation and Compliance 17 (2009) 4, pp. 362-380
Purpose – The purpose of this paper is to provide an account of the financial crisis in Western Europe, primarily from … audience to provide a descriptive summary of the financial crisis in Western Europe, a survey of the debate concerning the … implications for bank regulation and an extensive bibliography that will serve as a valuable resource for banking academics and …
Persistent link: https://www.econbiz.de/10014870141
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The future of regulation
Hindle, Joanne - In: Journal of Financial Regulation and Compliance 17 (2009) 4, pp. 415-426
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...
Persistent link: https://www.econbiz.de/10014870144
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MiFID, Reg NMS and competition across trading venues in Europe and the USA
Petrella, Giovanni - In: Journal of Financial Regulation and Compliance 18 (2010) 3, pp. 257-271
regulation national market system (Reg NMS) affect the competition for order flow among trading venues in, respectively, Europe …. Specifically, some of the provisions set forth by the US regulation with respect to the best execution duty, the consolidation of …
Persistent link: https://www.econbiz.de/10014870166
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Cause v. consequence‐based regulation: Basel III v. the Eurocodes
Vermorken, Maximilian A.; Vermorken, Alphons Th. - In: Journal of Financial Regulation and Compliance 19 (2011) 2, pp. 111-116
/methodology/approach – The approach is based on studying the two selected regulation systems, Basel III and the Eurocodes and identifies how the … the financial regulation uses a cause‐based approach to regulation, in which the causes of a crisis are found and … set of codes of practice. It is the trade‐off between less regulation and increased responsibility. Originality …
Persistent link: https://www.econbiz.de/10014870184
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The regulation and distribution of hedge funds in Europe – changes and challenges
Phillips, Graham; Dawson, Jerry - In: Balance Sheet 11 (2003) 4, pp. 36-43
The growth of the use of hedge funds in both the USA and in Europe has led to greater attempts to regulate the market …
Persistent link: https://www.econbiz.de/10014689130
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Basel 2: the risk to the global consensus
Gordon‐Hart, Sheenagh - In: Balance Sheet 12 (2004) 1, pp. 22-26
Basel 2 has been the subject of intense debate amongst bankers around the world. It will replace the original Basel Accord of 1988, but unlike the latter it looks as if the new Accord will undermine the global consensus. It is a costly exercise and the heightened risk of regulatory arbitrage may...
Persistent link: https://www.econbiz.de/10014689134