As well as highlighting recent initiatives being undertaken by government regulators such as the CFTC and SEC, to regulate virtual currencies such as the crypto currency markets, this paper highlights why the need to address unregulated financial markets – with particular focus on shadow...

Even though unregulated and decentralized platforms such as crypto assets are considered to have the potential to provide low-income earners with cheap banking alternative and “perhaps put pressure on banks to lower fees” (WSJ, 2019), its volatile nature, lack of consensual standards as...

Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...

This paper explores the progress made by the Financial Stability Board thus far in respect of regulating Securities Financing Transactions (SFTs) – as well as regulating the shadow banking industry. In this sense its consolidatory – as well as supportive function to the Basel Committee on...

The need for continuous monitoring and regulation is particularly attributed to, and justified by, the inevitable presence of risks and uncertainty – both in terms of certain externalities and indeterminacies which are capable of being reasonably quantified and those which are not.Amongst...

What factors and developments have fuelled the "cartelisation" of capital markets? - to the extent of the rigging of EURIBOR and LIBOR rates? In what ways can EURIBOR and LIBOR rate rigging practices be addressed?How and why have offshore markets expanded to the degree and extent to which they...

This paper traces the developments that have contributed to the importance of risk in regulation. Not only does it consider theories associated with risk, it also discusses explanations as to why risk has become so important within regulatory and governmental circles. Two forms of risk...

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...