The COVID-19 pandemic has not only proven to be a health and medical crisis of devastating proportions, but also an economically defining crisis. The impact of its coincidence with recently concluded Brexit negotiations could have been even more significant because a no deal Brexit situation...

This work investigates the role and contribution of external auditing as practised in the Malaysian society during the forty year period from independence in 1957 to just before the onset of the Asian Financial Crisis in 1997. It applies the political economic theory introduced by Tinker (1980)...

This paper not only recommends means whereby principal-agent problems could be addressed, but also considers various ways in which the external auditor and audit committees contribute as corporate governance tools. The impact of bank regulations on risk taking and the need for a consideration of...

It is argued that “much of the variation in inflation is due to global factors such as imported goods and energy prices” and that much of that variation is expected to be transitory. However there are growing signs that such transitory nature of inflation may not be as transitory as was...

In enhancing the role of innovative techniques which involve the use of distributed ledger technology platforms, consequences or implications of such techniques could initially focus on more obvious risks – such as those risks associated with financial stability, inadequate governance and...

One of the most under estimated issues (which if given greater focus and attention, would to a great extent resolve many global financial problems), is the need to address financial crises on an increasingly global dimension.From Bear Stearns to Lehman Brothers, the rapid spread of systemic and...

This paper analyses developments which have taken place over the years and contributed to the present structure of regulation in several selected jurisdictions which constitute the focus of this paper. In considering the emergence of conglomerates, a discussion of the form of regulation which...

One reason for considering the role of the external auditor lies in the fact that financial regulators were virtually powerless to control the effects of such a devastating collapse as Enron. In considering the external auditor's role as a means of facilitating a process whereby the leadership...

Through a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be...

Whilst the predecessor (Part I) to this paper addresses criticisms and challenges which have arisen in response to recent Basel Committee's initiatives aimed at addressing capital and liquidity standards, the present paper highlights further measures which are being introduced by the Basel...