Problems in the US mortgage industry have shown weaknesses in the standard regulatory and economic capital approaches. Although a significant amount of discussion is occurring around how to segment portfolios or predict key variables in order to better fit the existing formulas, we believe that...

So far as the available evidence allows, this paper examines the life and career of John Spence Ogilvy, foundation member of the Society of Accountants in Edinburgh in 1854, who emigrated to Melbourne in 1856, but did not play a part in the development of an organized accounting profession in...

This study examines one aspect of the influence of the British Empire connection on the establishment of an accountancy profession in Australia in the late nineteenth and early twentieth centuries. It does so by analysing data collected on the comembership of the numerous Australian and British...