En el Reglamento de la Dirección del Giro, de 1789, se resumieron todas las disposiciones relativas a esta sección del Banco de San Carlos emitidas con posterioridad a la publicación de su Real Cédula fundacional de 1782; observándose en dicho Reglamento que en él se abordaron los aspectos...

We bring to bear a hand-collected dataset of executive turnovers in U.S. banks to test the efficacy of market discipline in a 'laboratory setting' by analyzing banks that are less likely to be subject to government support. Specifically, we focus on a new face of market discipline: stakeholders'...

In this article, informed by corporatist theory, we explore the transition from 'fraud detection' to 'statement verification' (Chandler, Edwards, and Anderson 1993, 452) in terms of the audit objectives of building societies in the late 1950s. The study proceeds by analysing negotiations between...

This paper provides a description of an empirical investigation into the disclosure of information concerning the use of derivatives and other financial instruments in corporate annual reports of UK firms following the introduction of Financial Reporting Standard 13 (FRS 13) 'Derivatives and...

This study proposes a Continuous Auditing Assistance System (CAAS), which can assist auditors to assess potential weaknesses in the information systems. Auditors can perform auditing tasks independently, give feedback immediately on the extraordinariness and reach the objectives of continuous...

The Chinese pension system is highly fragmented and decentralized, with governance standards, pension fund management practices, their regulation and supervision varying considerably both across the funded components of the Chinese pension system and across provinces. This paper describes the...