Purpose – This paper sets out to evaluate the financial security consequences of the terrorists attack on the USA of 11 September 2001 with specific regard to money laundering. Design/methodology/approach – The study itemises in minute detail the litany of actual and potential financial...

Purpose – The purpose of this paper is to present a case study of UK fashion retailer New Look and focuses on the impact of private equity on corporate governance, employment and leverage after the public‐to‐private conversion in 2003. Design/methodology/approach – This study follows a...

Purpose – The importance of alignment of enterprise resource planning (ERP) implementation for organizational strategies has been widely recognized. However, ERP implementation in the context of new ventures has not yet been convincingly demonstrated. Furthermore, how to align ERP...

Local authorities in the UK have lagged behind other sectors in developing a sector‐wide approach to the risk management aspects of corporate governance. The governance framework published in 2001, however, goes further than the private sector combined code in its reporting requirements. This...

Purpose – The aim of the case study is to highlight the potential and achievements of emerging market countries and companies. Design/methodology/approach – The current market and its participants were analyzed using official country statistics and independent reports. The objectives were...

This paper examines post‐Enron developments in UK audit and corporate governance regulation. It considers the latest government‐initiated reviews into audit regulation, specifically those conducted by the Co‐ordinating Group on Audit and Accounting Issues and the DTI Review Team, and into...

Purpose – Where there has been little in‐depth understanding of sovereign wealth funds, the purpose of this paper is to describe the complex nature of one of the world's largest sovereign wealth funds, Temasek Holdings (“Temasek”), whose “active” investment strategy has been emulated...