Following the collapse of Enron, many questions have been raised as to why the UK has avoided its Enron. Many commentators have considered whether this is due to the fact that the UK's system of financial regulation relies more on a principles based system, which promotes more fairness in its...

Consolidating on the Symposium “The Promise and Perils of Convergence in Financial Regulation and Consumer Protection”…………………., this volume focuses exclusively on the structure of financial regulation – as well as the system of financial supervision – in incorporating the...

The agency problem attributed to dispersed ownership is also principally regarded as being that of the control over powerful management. Whilst there are conflicting views in respect of the degree of agency problems which arise under dispersed and concentrated ownership structures, it appears...

As well as highlighting how corporations and enterprises, national or multinational, can be effectively engaged in entrepreneurship and innovation, as a means of fulfilling corporate social responsibility goals and objectives, this paper aims to propose means whereby auditors, and particularly,...

As well as other aims and objectives, the chapter also seeks to address gaps in the literature -- gaps in the current and previous literature which support the fact that family firms, concentrated ownership systems and structures suffer from less problems and issues associated with information...

Following the collapse of Enron, a lot of comparisons were drawn between the principles based approach which existed in jurisdictions such as the UK, and the US rules based approach. A major problem regarding Enron was related to off balance sheet debt which resulted largely as a result of the...

Do jurisdictions with concentrated ownership structures require less reliance on audits as corporate governance mechanisms and devices? Why do concentrated ownership structures still prevail in certain jurisdictions which are considered to be “market based corporate governance systems”? More...

This paper is structured in accordance with identified components which are considered to be essential to the successful implementation of the (two fold) topics of discussion of this paper, namely, monitoring and liquidity risk measurements. The importance of successfully communicating results...

How can a mismatch of resources and abilities be addressed?Further, how can regulatory design involving the external auditor be targeted at incorporating regulation, monitoring and supervisory activities at minimal cost for those businesses and institutions involved?The Role of External Auditors...

As well as highlighting how the role of E Commerce as a tool for resource expansion could be enhanced through stakeholder engagement in the corporate reporting process, this presentation aims to identify and justify the most crucial stages of E Commerce – where greater focus and attention...