In this paper, we analyze the importance of internal audit against banking fraud in order to ensure banking stability, using mathematic approach. We explain the steps involved in setting up an anti-fraud plan. Then, we implement two phases of this plan, namely the evaluation of the degree of...

This study contributes to an understanding of the practice of social reporting in Italian bank foundations. Specifically, the study examines the views of the preparers of social reports. In Italy, the development of social reports for non-government organizations (NGOs) is voluntary.The research...

Microfinance banks play at the lower rung of the cedit delivery system with the aim of extending credit to the poor but economically active members of society. The purpse of this paper is to chronicle the role of sustainable microfinance banking in the economic development of Nigeria. This is a...

This study examines the effect of the government provided insurance on bank debt on the voluntary audit choice made by privately held banks in the United States. By using data available from banking regulators, we are able to overcome data limitations of prior research on voluntary demand for...

There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit,...

This paper examines the relationship between the intended use-of-proceeds and the bank characteristics and the bank underwriters' certification effect in Japan. We find that the bank underwriters are positively associated with the announcement return and the post-issue performance. However, if...

Accounting (specifically fair value accounting) has been named by some as a role player in the financial crisis. The defensive argument that accounting is only a messenger ignores the important roles of accounting in banking and bank supervision. A second related argument is that prudential...

This study seeks to examine whether the levels of voluntary risk disclosure in Saudi listed banks are value relevant or not. The sample of this investigation consists of all banks listed on the Saudi Stock Market Exchange (Tadawul). All data was collected from the annual reports of the sample...

Although there are globalization and digitalization trends affecting all companies, some things can never be changed. Similarly, when speaking about investor relations, although there are new tools, annual reports are the main communication tools with the stakeholders. One of the most important...

The main objective of this article is to examine the nature and extent of human capital (HC) disclosures in the corporate annual reports of the financial institutions of Bangladesh. For this purpose, the research has examined the annual report of 20 companies (financial institutions) listed on...