The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...

This article argues that aiding and abetting liability should be reinstated for secondary actors in securities frauds. Such liability was eliminated by the Supreme Court's 1994 decision in Central Bank of Denver, N.A., v. First Interstate Bank of Denver, N.A. Since that decision, corporate...

Banks play a vital role in every economy as they hold the savings of the public, provide a means of payment for goods and services, and finance the development of businesses. The financial sector experienced a meltdown, which some critics argued was the result of inadequate regulatory oversight...