...Pall Rikhardsson; Carsten Rohde; Leif Christensen; Catherine E. Batt Purpose This paper investigates the use of management controls when environmental uncertainty and hostility increase abruptly. Specifically, it explores this in the context of the 2008 financial crisis in six banks located in two...

...Sarah J. Williams; Carol A. Adams Purpose The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the completeness of the account) toward the employee stakeholder group, and to shed light...

...David Collins; Ian Dewing; Peter Russell Purpose The paper aims to offer an exploration of the Banking Act 1987 which was passed following the failure of Johnson Matthey Bankers (JMB) in 1984. This Act extended the role of auditors in banking supervision by removing traditional confidentiality...

...Matthew Haigh; Matthew A. Shapiro Purpose This paper aims to identify the significance of carbon emissions reporting for investment banking. Design/methodology/approach Functionaries at selected financial institutions in the USA, Europe and Australia are interviewed. Carbon emissions reporting...

... banking industry, which has been highly criticized during the last decade for its record profits, low level of risk taking, high fees and buoyant CEO compensation packages. More specifically, this research aims to analyze the general public's perceptions of the industry during a 50‐month period, starting...

... positive average announcement period abnormal return”. © MCB UP Limited 1994 Banking Corporate finance External audit Management accounting An external management audit can be defined as an independent examination of an organization resulting in a statement to external users...

... and of certain individual business functions. © MCB UP Limited 1990 Accountability External audit Banking Financial accounting Surveys ...

... financial condition did not affect perceptions of auditor independence. © MCB UP Limited 1989 Auditors Banking New Zealand Advisory services Competition ...