Issues

Attitudes of UK managers to risk and uncertainty

Christine Helliar; Alasdair Lonie; David Power; Donald Sinclair
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Audit committees: effective against risk or just overloaded?

Jonathan Hunt; Anthony Carey
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Financial change: who is benefiting?

Jeff Neagle
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Fair‐value accounting: examining the consequences

Graham Allatt
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Nothing ventured, nothing gained

Tarlok Teji; Malcolm McCaig
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Fair value and measurement: where the conflicts lie

Allister Wilson
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The way ahead on financial instruments: the banks have their say

Paul Chisnall
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Editorial

Trying to cut the Gordian knot of financial instruments

Robert Bruce
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The Bill Robinson Column

Paying the proper price to manage risk

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