Journal of Financial Regulation and Compliance: Volume 31 Issue 1

Implementation of MiFID II investor protection provisions by private banks within the European Union

Tom Loonen, Ronald Janssen

With the introduction of the Markets in Financial Instruments Directive (MiFID), financial institutions are faced with many investor protection provisions; this has a major impact…

European banks’ business models as a driver of strategic planning: one size fits all

Egidio Palmieri, Enrico Fioravante Geretto, Maurizio Polato

This paper aims to verify the presence of a management model that confirms or not the one size fits all hypothesis expressed in terms of risk-return. This study will test the…

Continuous auditing in public sector and central banks: a framework to tackle implementation challenges

Salvatore Polizzi, Enzo Scannella

This paper aims to analyse the implementation challenges faced by internal audit departments of public sector organisations and central banks when implementing continuous auditing…

A systematic review on forensic accounting and its contribution towards fraud detection and prevention

Baljinder Kaur, Kiran Sood, Simon Grima

This paper aims to determine how forensic accounting contributes to fraud detection and prevention and answer the following research questions: What are the standard techniques…

Influence of virtual currency development and investor attention on financial stocks’ value: evidence from selected Asian equity markets

Ming Torng Ang, Yee Peng Chow

The purpose of this study is to examine the influence of virtual currency (VC) development on financial stocks’ value in selected Asian equity markets and the moderating role of…

Capital regulation, liquidity risk, efficiency and banks performance in emerging economies

Nicholas Addai Boamah, Emmanuel Opoku, Augustine Boakye-Dankwa

This study aims to examine the descriptive capabilities of efficiency, liquidity risk and capital risk for the cross-sectional and time-series variations in banks’ performance…