This paper analyses banking governance by taking into account both company's interests and prudential regulation. The focus on European regulatory framework and Italian rules allows us to understand the peculiar role of financial intermediaries. This is the reason why this regulation is aimed to...

Up until 1989, there existed “the Big Eight” accountancy firms namely the eight major international accountancy firms, Arthur Young (AY), Ernst & Whinney (EW), Deloitte Haskins & Sells (DHS) ,Touche Ross (TR), Price Waterhouse, Coopers and Lybrand, Arthur Andersen and KPMG. At present, there...