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The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies...
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This paper is one of a series of working papers that explore various aspects of Australia's system of financial … regulation and the relevance of its experience to reform in other countries. Adopting a broad perspective that outlines the … context in which the system operates in Australia, it examines the anatomy of the ‘twin peaks' model as it exists in Australia …
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Chapters relating to regulatory coherence or cooperation are becoming significant features in new preferential trade agreements, including the Trans-Pacific Partnership (TPP). While the existing literature has considered in detail the potential for harmonisation of standards or institutional...
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