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Shahid Ebrahim, M.; Kai Joo, Tan - In: International Journal of Social Economics 28 (2001) 4, pp. 314-337

This paper studies the current realities of the Islamic banking system of Brunei Darussalam from the perspective of the theories of modern financial intermediation and Islamic financial contracting. The limited information on the banking system of Brunei Darussalam reveals that the first phase...

Persistent link: https://www.econbiz.de/10014805034

A risk‐based approach to AML

de Wit, Jos - In: Journal of Financial Regulation and Compliance 15 (2007) 2, pp. 156-165

Purpose – The purpose of this paper is to present a risk‐based approach to anti‐money laundering (AML) systems. Design/methodology/approach – The paper covers the areas of: customer due diligence, customer acceptance, risk management and implementation. Findings – Regulators and...

Persistent link: https://www.econbiz.de/10014870059

Balancing the scorecard through academic accounting research: opportunity lost?

Salterio, Steve - In: Journal of Accounting & Organizational Change 8 (2012) 4, pp. 458-474

Purpose – As one of the co‐authors of the first academic research papers published in a major accounting research … its application. The author suggests that these different focuses explain how management accounting behavioral researchers … management accounting could be obtained if more researchers focused on how management accounting information can be developed …

Persistent link: https://www.econbiz.de/10014840393

Routine and change: the role of management accounting and control

Jack, Lisa; Mundy, Julia - In: Journal of Accounting & Organizational Change 9 (2013) 2, pp. 112-118

management accounting and control in routine and change in organizations, which arose from the Management Control Association … to emerging work in the area of management accounting and control that explores change in changing organizational forms. …

Persistent link: https://www.econbiz.de/10014840404

“Rule‐based but risk‐oriented” approach for combating money laundering in Chinese financial sectors

Ai, Lishan - In: Journal of Money Laundering Control 15 (2012) 2, pp. 198-209

Purpose – This paper attempts to examine the practical condition of implementing risk‐based approach (RBA) in Chinese financial sectors. Design/methodology/approach – This paper compares the differences between rule‐based approach and risk‐based approach (RBA), and provides different...

Persistent link: https://www.econbiz.de/10014886289

Audit committees: effective against risk or just overloaded?

Hunt, Jonathan; Carey, Anthony - In: Balance Sheet 9 (2001) 4, pp. 37-39

Audit committees have been an integral part of risk management in financial services organisations for longer than in the rest of the economy. But the pressures on audit committee performance are growing. The authors, who have provided a guidance document published by the ICAEW, show how...

Persistent link: https://www.econbiz.de/10014689069

Balancing the odds: stochastic accounting

Mainelli, Michael; Harris, Ian - In: Balance Sheet 10 (2002) 2, pp. 22-27

The use of a deterministic numeric paradigm in auditing and accounting may well be the root cause of many current … problems. This paper argues that risk‐based accounting methods should start using probabilistic inputs which would show … resultant distributions as output. “Stochastic accounting” would better inform users of financial information. Although this …

Persistent link: https://www.econbiz.de/10014689077

Reflections on the outcomes

Sanjeev, Gunjan M.; Teare, Richard - In: Worldwide Hospitality and Tourism Themes 11 (2019) 4, pp. 474-479

Purpose The purpose of this paper is to profile the experiences of the theme editor and the writing team of Worldwide Hospitality and Tourism Themes ( WHATT ) theme issue “What should Indian tourism and hospitality managers focus on to stay competitive in the coming decade?”...

Persistent link: https://www.econbiz.de/10015037988

Operational risk management for financial institutions

Foot, Michael - In: Journal of Financial Regulation and Compliance 10 (2002) 4, pp. 313-316

I have been a regulator now for nine years. But for many years before that, in an explicitly non‐regulatory career at the Bank of England, I was very conscious of the efforts being made ‐ especially between the Bank and the Federal Reserve ‐ to get a dialogue under way in what bankers now...

Persistent link: https://www.econbiz.de/10014869921

Banking supervision in a smaller financial centre – problems and recipes for success

Foot, Michael - In: Journal of Financial Regulation and Compliance 14 (2006) 1, pp. 7-13

Purpose – To contrast the challenges for bank regulators in a physically small centre such as the Bahamas with those for regulators in New York or London. To identify how the small centres can best meet their challenges, noting especially that Basel II is going to make even more important the...

Persistent link: https://www.econbiz.de/10014870008

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