Journal of Financial Regulation and Compliance: Volume 25 Issue 2

Dynamic lag structure of deposits and loans interest rates and business cycles formation

Bijan Bidabad, Abul Hassan

This paper aims to study the structural dynamic behaviour of the depositors, banks and investors and the role of banks in the business cycles. The authors test the hypothesis: do…

The influence of board characteristics on corporate illegality

Gundeep Kaur Virk

In light of frequent corporate scams and frauds, this paper aims to investigate the relationship of corporate illegality with the board of directors’ characteristics in Indian…

Tax compliance of small and medium enterprises: a developing country perspective

Doreen Musimenta, Stephen Korutaro Nkundabanyanga, Moses Muhwezi, Brenda Akankunda, Irene Nalukenge

The purpose of this paper is to establish the relationship between tax fairness, isomorphic forces, strategic responses and tax compliance in Ugandan small and medium enterprises…

A probabilistic approach to IT risk management in the Basel regulatory framework: A case study

Semir Ibrahimovic, Ulrik Franke

This paper aims to examine the connection between information system (IS) availability and operational risk losses and the capital requirements. As most businesses today become…

Regulatory issues in blockchain technology

Peter Yeoh

This paper aims to examine the key regulatory challenges impacting blockchains, innovative distributed technologies, in the European Union (EU) and the USA.

Risk culture and banking supervision

Alessandro Carretta, Vincenzo Farina, Paola Schwizer

This paper aims to analyzing the main risk culture traits of a sample of Central Banks and Supervisory Authorities in Europe as well as of the European Central Bank (ECB).