Purpose – The paper aims to offer an exploration of the Banking Act 1987 which was passed following the failure of Johnson Matthey Bankers (JMB) in 1984. This Act extended the role of auditors in banking supervision by removing traditional confidentiality constraints and created a new role of...

Purpose: The purpose of this paper is to investigate the jurisdictional expansion of audit into the area of UK financial regulation. The paper draws on the analytical framework of new audit spaces (Andonet al., 2014, 2015), which built on the concept of regulatory space (Hancher and Moran,...

"Why has the most innovative of species become so dangerous? The answer, suggests Peter Russell, lies in humanity's accelerating pace of development. He shows how innovation breeds further innovation-a positive feedback loop that leads to exponentially increasing rates of change. But...