Data security and risk -- Evaluating rationality, defining action and creating readiness for change -- Digitalization, algorithms and agility in controlling -- Progonoses, strategies and processes -- Operational developments and innovations.

Background and foundation of compliance -- Decisions, goals, and planning -- Compliance officer appearance -- Supervisors, groups, and entry-level employees -- Partners, allies, competitors -- Audits and training -- Conflicts, compliance violation, and detection -- Development and perspectives.

This paper studies banks’ investment in risk management practices following the Global Financial Crisis and the advent of stress testing. Banks that experienced greater losses during the Crisis exhibit stronger demand for risk management talents. Banks increase their demand for highly skilled...

We test whether measures of potential influence on regulators affect stress test outcomes. The large trading banks – those most plausibly ‘Too big to Fail’ – face the toughest tests. In contrast, we find no evidence that either political or regulatory connections affect the tests. Stress...

Platform as a service (PaaS) solutions are changing the way how software is produced, distributed, consumed, and priced. To be competitive on the market, PaaS providers have to be aware of drivers of successful platforms and design or adjust solutions accordingly. Surprisingly, prior research...

Purpose The purpose of this paper is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to International Financial Reporting Standards (IFRS) in 2011, Canadian regulators asked the IFRS Interpretations Committee...

Purpose – The authors aims to examine, first, what factors appear to lead those US companies that do obtain assurance on their CSR reports to do so, and second, whether this assurance appears to be valued by market participants. Design/methodology/approach – The authors use logistic...