Purpose–This paper aims to argue that the Nigerian banking industry needs to adopt a risk-
based regulation as a future regulatory model in the industry. The frequent distress and …

Abstract In September 2011, the European Union Commissioner Michel Barnier explained
that there are weaknesses in the way the audit sector works today and the crisis highlighted …

Efficient capital markets improve the financing options for corporations and enhance the
efficiency of the real economy. A single market for capital for European Member States …

This article analyzes market reaction to the introduction into Italian legislation of a statutory
system of (IPO) prospectus civil liability enacted in April 2007 on the basis of Directive …

In the wake of the recent financial crisis, widely touted as" the Great Recession," the
government and public have struggled to identify a proper solution in order to prevent …

Reducing agency costs is the principal problem of corporate governance. Although the
scope and stringency of the laws and rules on eliminating agency costs are expanding …

Courts have long recognized the role of the securities industry's accountants, lawyers,
securities analysts, and credit-rating agencies as" gatekeepers"-reputational intermediaries …

The purpose of this study is to discuss the role of external auditing in corporate governance
and in financial markets by exploring audit regulation in the EU and in Turkey. This study …

1-La responsabilité civile sur les marchés financiers. Intérêt du sujet. L'objectif de notre
thèse est d'étudier comment le particularisme des marchés financiers rejaillit sur la mise en …