Journal of Investment Compliance: Volume 22 Issue 2

SEC amends rules on financial reporting of business acquisitions and dispositions

Richard J. Parrino

This article examines the comprehensive amendments recently adopted by the US Securities and Exchange Commission (SEC) to its accounting and other rules that govern financial…

Blockchain can both enhance and undermine compliance but is not inherently at odds with EU privacy laws

Lokke Moerel, Marijn Storm

To explain the authors’ position that the use of blockchain technology is not incompatible with European Union privacy laws and in particular the EU General Data Protection…

New developments on regulation of cryptocurrency in China

Wenhao Shen

To describe recent regulatory developments in China on digital renminbi (RMB), initial coin offerings (ICOs), cryptocurrency holdings, cryptocurrency exchanges and blockchain…

The relevance of compliance audit on companies’ compliance with disclosure guidelines of financial statements

Mohammed Muneerali Thottoli

This paper examines the relevance of compliance audit on companies’ compliance with disclosure guidelines of financial statements with special reference to the case of companies…

Contagion of COVID-19 pandemic between oil and financial assets: the evidence of multivariate Markov switching GARCH models

Achraf Ghorbel, Ahmed Jeribi

In this paper, we investigate empirically the time-frequency co-movement between the recent COVID-19 pandemic, G7stock markets, gold, crude oil price (WTI) and cryptocurrency…

A case of insufficient safeguards or state-enabled money laundering? ‘Golden Passport’ and ‘Golden Visa’ investment schemes in Europe

George Pavlidis

To critically examine recent developments and proposals for the regulation and supervision of ‘golden passport’ and ‘golden visa’ investment schemes in Europe. We argue that FATF…

Unpacking the SEC’s new disgorgement powers

Russ Ryan, Matthew H. Baughman, Carmen J. Lawrence, Aaron W. Lipson, Richard H. Walker, Jessica Rapoport, Katie Barry, Scott Hiers

To analyze the impact of recent legislation that amended the Securities Exchange Act of 1934 to expressly empower the U.S. Securities and Exchange Commission (SEC) to seek…

SEC guidance on broker-dealer custody of digital asset securities

Holly Smith

To explain how the U.S. Securities and Exchange Commission (SEC), in its Digital Asset Securities Release, issued on December 23, 2020, laid out its vision for how broker-dealers…

China’s forthcoming digital currency: implications for foreign companies and financial institutions in China

Betty L. Louie, Martha Wang

To answer key questions about China’s forthcoming digital currency, the Digital Currency Electronic Payment (DCEP) or “digital yuan.”

SEC updates regulatory framework for good faith determinations of fair value

Christopher Palmer, Paul Delligatti, Andrew Zutz, William Lane

To explain the new U.S. Securities and Exchange Commission (“SEC”) Rule 2a-5 (the “Fair Value Rule”) under the Investment Company Act of 1940 (the “1940 Act”), which addresses the…