...John Court Standards for the electronic recording, processing and distribution of financial and other business reports (“digital reporting”) can bring benefits both for external regulation and investor relations and for financial management and decision‐making within companies. Financial...

... will see the retreat of socially valuable intelligence from the public domain. © Emerald Group Publishing Limited 2004 Financial reporting Risk management Regulation Internal auditing External auditing I recently decided that there was no longer space to store 20 years worth...

... process of change leading to higher standards of governance, more assured management of risk and its reporting, as well as the beginning of the practical experience of adopting IAS principles in the major economies. © Richard Raeburn © Authors 2004 Financial reporting Regulation...

... suggests that people’s behaviors are just as important as rules in creating an effective capital market. Financial reporting Auditing Banking Regulation In the fields of accounting and auditing 2004 will be a busy year. On accounting, we will see whether the IASB can deliver a high quality...

...Roger Davis The author, head of professional affairs at PricewaterhouseCoopers, suggests that there are great differences in the approach to regulation between the USA and Europe and suggests that the issues of risk management needs to better take this into account as the year 2004 unfolds...

... potential savings made. The UK’s regulator, the FSA has said that it does not intend to routinely reverse any Pillar I savings. A further source of frustration for the European Union is that further delay would jeopardize the Financial Services Action Plan (FSAP). The FSAP aims to achieve a fully...

..., that regulation is now seen as a risk. Risk management Financial institutions Regulation Banking Financial instruments Corporate Governance Risk management, it is probably fair to say, is now the biggest game in town – or more precisely the city. This is not simply because times happen to be hard...

... discusses the implications of these changes. © MCB UP Limited 2003 Risk management Regulation Regulatory pressure is a key driver of risk management practice across the disciplines of market, credit and operational risk. While regulation can be a negative force and can be accused...

... to question whether all of the possible consequences are as desirable as they might appear. © MCB UP Limited 2003 Basel Regulation Risk management Financial risk With the ink now drying on final versions of the New Basel Capital Accord, is it time to proclaim the end of risk management? Has...

...Thomas Garside; Jens Bech International regulators are due to finalize the New Basel Capital Accord by the end of 2003, for implementation by banks at the end of 2006. Basel II is a response to the need for reform of the regulatory system governing the global banking industry. In this article, we...

...Graham Phillips; Jerry Dawson The growth of the use of hedge funds in both the USA and in Europe has led to greater attempts to regulate the market. The authors provide a guide to the way regulations are likely to be imposed and the differences which may occur in the USA and European markets...