This paper investigates audit committee (AC) practices in relation to the oversight of financial reporting and external auditors. We conducted semi-structured interviews of Polish public interest entities to explore AC processes in a different environment from the widely researched...

This paper outlines the evolution of the information environment surrounding the Warsaw Stock Exchange in Poland. Like other transition economies, Poland needed to develop accounting regulations to support privatization. We trace changes in financial reporting regulation from 1994, through the...

The purpose of this paper is first to examine if financial intermediaries such as banks and venture capitalists use information on intellectual capital (IC) in their financing decisions related to small, knowledge-intensive, entrepreneurial firms, and second how this information is used in their...

This paper analyses and ascertains the use of intellectual capital (IC) concepts in the process of credit risk assessment. Traditionally, only financial measures were incorporated in the credit risk assessment. In the knowledge-based economy, financial statements no longer provide sufficient...

Purpose ndash; This paper explains the origins and evolution of auditing and control by linking the changes in the manner in which audits were conducted with the changes in the institutional function and development of the English East India Company (EIC).Design/methodology/approach ndash; Using...

This paper outlines the evolution of the information environment surrounding the Warsaw Stock Exchange in Poland. Like other transition economies, Poland's economy needed to develop accounting regulations to support privatization. We trace changes in financial reporting regulation from 1994,...

Why were some banks heavily affected by mortgage crises, while others barely? Why were some banking sectors dominated by “originate and distribute” model, while others were trading? Why did some banks decide not to follow the others, and preferred to stay traditional banks? How the models...

The most recent crisis prompted regulatory authorities to implement directives prescribing actions to resolve systemic banking crises. Recent findings show that government intervention results in only a small proportion of bank recoveries. This study examines the reasons for this failure and...