...Curtis M. Hall; Benjamin W. Hoffman; Zenghui Liu Purpose This paper aims to investigate the effect that ownership structure (public vs private) has on the demand for high-quality auditors, specifically in the US banking industry. Design/methodology/approach The authors predict that public...

... national and international bodies have emphasized the fundamental role of the IAF in the financial reporting process, especially since it generally leads to higher quality reporting. Design/methodology/approach The paper uses questionnaires sent to internal audit directors of Spanish banks. Findings...

... their positions within their operating environment. A structural change paradigm is developed to examine trends which are emerging within retail banking as a result of CSR. In the UK retail banking sector, the impact of CSR is increasingly manifest in the efforts to create a competitive advantage out of CSR...

..., implementing adequate security controls over organisations, CAIS and their related facilities has become a necessity. The main objective of this article is to investigate the adequacy security controls implemented in the Egyptian banking industry (EBI) to preserve the confidentiality, integrity...

... distributed businesses, mainly in financial services. It was one of the first to offer modem communications technology. Today companies like Telco are at the heart of a sector in explosive growth as well as financial despair. © MCB UP Limited 2003 Corporate governance Internet Banking Business...

..., and almost nothing in banks/financial institutions (BFI). This study attempts to review/investigate the practice of MA in NFP measurement of BFIs within the context of “new institutional sociology” theory and, consequently, to modify theory for further research that fits the dynamic nature of NFP...

... of these results are discussed, as are suggested areas for future research. © MCB UP Limited 2002 Auditors Communications Banking Financial statements For auditors, believing a company is less troubled than it actually is would likely result in litigation losses (e.g. Palmrose, 1987...

..., this empirical research is an attempt to investigate the role of MA in non‐financial as well as financial performance measurement (PM) in selected banks and financial institutions (BFIs) in Finland. The study demonstrates that the role of MA in non‐financial PM is insignificant. However, management is paying...

... strategies must be tied to broad business and positioning strategies and should be part of the organization’s mission/vision statements. © MCB UP Limited 2001 Competitive strategy Performance Positioning Banking Sweden A primary purpose of management and marketing strategy...

...Jason Ramsay; Malcolm Smith Since deregulation in the mid‐1980s the banking industry in Australia has become increasingly competitive. Australia already has one of the least controlled banking systems in the world, and the implementation of the recommendations of the Financial Systems Inquiry...

... that there actually are quite a number of bodies concerned: the government and the parliament through legislation and regulation; the stock exchange; statutory auditors; other outside auditors and industry‐specific regulators and supervisors. The Finnish financial supervision supervising banks, financial institutions...

...Michael J. Laird The purpose of this research is to analyse the Glass‐Steagall Banking Act and the congressional movement to repeal same. Reviews the outcome and ramifications of the Banking Act. The Investment Company Institute are an association of open‐end investment companies and several...

...Ann Hart; Malcolm Smith Many banks and financial institutions have resisted the opportunity to model customer profiles because of the cost of developing and maintaining customer profitability information based on the capture and storage of individual transactions. This paper describes...

...Xu Zhi‐Di Shows how the banking world too is adjusting to the needs of the socialist market economy. As a valuable adjunct to and tool for internal auditing, demonstrates the development of a bank surveillance system, ideally suited to the needs of bank management and internal audit. Such a system...

... a greater effect on attitude change among FD as contrasted with FI people. © MCB UP Limited 1995 Banking Cognitive mapping Expert systems Internal audit Internal control Strategic planning The sequential nature of auditing has attracted much interest from researchers[ 1 , 2 , 3...

...Mike M.K. Chan The rapid growth in the economy of the Asia Pacific region has attracted many banks to expand in this area. Rapid expansion has brought the need for an increased emphasis on internal controls. A more structured control over the internal audit function is needed to provide sufficient...

... committees Banking Ethics External audit Internal audit Whistleblowing INTERNAL AUDIT AFTER MAXWELL AND BCCI 3 Isn't it about time that the profession gave serious thought to its responsibilities to the public? Internal Audit after Maxwell and BCCI: Public Responsibility versus loyalty...

...Celal Kepekci The structure of the Turkish banking system is described. The research methodology and the background to internal audit are examined and the examination system and advantages of the profession outlined. Suggestions to departmental managers and internal auditors are presented. © MCB...

...Robert Rollason It is argued that auditors should have a clear view of the opportunities that exist for automated transfer, and of the controls against fraud and error that are built in. The role of BACS, the UK banks′ automated clearing service, is compared with some of the other computerised...