auditor can assist regulators in carrying out their regulatory and supervisory functions. It also considers how regulators …, cannot be ignored. This publication considers through a comparative analysis of selected jurisdictions, how the external …

, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the … the external auditor can assist the FSA through two of its principal regulatory tools in the FSA's response to risk …ABSTRACT The role of the external auditor in the supervisory process requires standards such as independence …

need for a single regulator which regulates not just the banking sector, but also the insurance and securities sectors, has … emphasised. The main objective of this chapter is to illustrate how the external auditor's role could be harnessed more … efficiently in the UK banking regulatory and supervisory process. This is of particular importance given the reduced supervisory …

central banks and external auditors can play in achieving financial objectives. To a certain extent, it will address these … through a review of the present regulatory objectives. …

Recent economic theories have investigated the susceptibility of diverse public bureaucratic structures to capture by … private industry. In particular, Laffont and Martimort (1999) propose that the separation of regulatory powers will reduce the … threat of capture. We analyse investor reaction to a reorganization of the United States maritime bureaucracy that created …

ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank … external auditor’s expertise to address principal agent problems, it draws attention to the audit committee’s roles, both as a … financial reporting standards. It also highlights the importance of measures which need to be in place if the external auditor …

ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank … external auditor’s expertise to address principal agent problems, it draws attention to the audit committee’s roles, both as a … financial reporting standards. It also highlights the importance of measures which need to be in place if the external auditor …

foundational and fundamental strategy issues, such as the determinants/causes of performance differences between banking …

insufficient – close collaboration and effective information sharing between central banks and regulatory authorities is paramount. …