American Accounting Association

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Title DOI
Why Integrity Still Constitutes the Driving Force Behind Ethical Standards, the Sarbanes Oxley Act and Other Legislation (Key Note Speech)
https://doi.org/10.2139/ssrn.2569170 Long Term Funding and Regulation: Facilitating Financial Stability and Development in Low Income Developing Countries
https://doi.org/10.2139/ssrn.2517059 Credit Risk Measurement, Leverage Ratios and Basel III: Proposed Basel III Leverage and Supplementary Leverage Ratios
The Liquidity Coverage Ratio: the need for further complementary ratios?
https://doi.org/10.2139/ssrn.2406406 Impact of Accounting and Related Theories on Financial Reporting: Pre and Post Enron Developments
https://doi.org/10.2139/ssrn.2437472 Achieving an Adequate Balance between the Level of Complexity, Objectivity and Comparability Which is Required within the Capital Framework: Credit Ratings and the Standardized Approach (SA-CCR) for Measuring Exposure at Default (EAD) for Counter-Party Credit Risk
https://doi.org/10.2139/ssrn.2614027 Harmonising Hayek and Posner: Revisiting Posner, Hayek & the Economic Analysis of Law
https://doi.org/10.2139/ssrn.1894092 Addressing Risk Challenges in a Changing Financial Environment: The Need for Greater Accountability in Financial Regulation and Risk Management
https://doi.org/10.2139/ssrn.2405816 Central Bank Independence, Policies and Reforms: Addressing Political and Economic Linkages
https://doi.org/10.2139/ssrn.2080452 The Need for the Adoption of International Financial Reporting Standards: Some Explanations for the Pace of Implementation
https://doi.org/10.9734/bjemt/2014/7487 Role of Regulation in Micro Finance: Application of the Micro Savings Requirement Scheme in Informal Sectors
https://doi.org/10.1080/00380237.1988.10570530 School District Effectiveness and Academic Achievement: A Reanalysis
https://doi.org/10.2139/ssrn.1933101 The Prince and the Pauper? Discerning and Revealing the Real Impacts of Basel III and the Dodd Frank Act
https://doi.org/10.1002/jcaf.10079 Should You Outsource via the Web?
https://doi.org/10.2139/ssrn.2469079 Do Competitive Disadvantages Really Arise from 'Over Complying'?: Proposed Basel III Leverage and Supplementary Leverage Ratios Re-Visited
https://doi.org/10.2139/ssrn.1990529 Harmonising Basel III and the Dodd Frank Act Through International Accounting Standards – Reasons Why International Accounting Standards Should Serve as 'Thermostats'
https://doi.org/10.2139/ssrn.2264244 Ripristinare La Credibilità Dei Fondamenti Giuridici Ed Economici Della Stabilità Finanziaria: La Necessità Di Incorporazione Delle Teorie Economiche? (Restoring the Credibility of the Legal and Economic Foundations of Financial Stability: The Need for Incorporation of Economic Theories?)
https://doi.org/10.2139/ssrn.1932785 The Need for Revised Resolution Regimes and Supervisory Arrangements
https://doi.org/10.2139/ssrn.1590215 Risk Monitoring Tools in Bank Regulation and Supervision – Developments Since the Collapse of Barings Plc.
https://doi.org/10.2139/ssrn.1924887 Juridical and Financial Considerations on the Public Recapitalisation and Rescue of Financial Institutions During Periods of Financial Crises (Part II)*
https://doi.org/10.2139/ssrn.1753653 Great Expectations, Predictable Outcomes and the G20's Response to the Recent Global Financial Crisis: When Matters Relating to Liquidity Risks Become Equally as Important as Measures Addressing Pro Cyclicality
https://doi.org/10.2139/ssrn.1524206 Regulating Non Audit Services: Towards a Principles Based Approach to Regulation
https://doi.org/10.2139/ssrn.1739771 A Tale of Three Countries, Dispersed Ownership and Greater Risk Taking Levels by Management: Risk Monitoring Tools in Bank Regulation and Supervision – Developments Since the Collapse of Barings PLC (Re-Visited)
https://doi.org/10.2139/ssrn.2507421 The Evolution of Common Law: Revisiting Posner, Hayek & the Economic Analysis of Law
https://doi.org/10.2139/ssrn.2263760 Restoring the Credibility of the Legal and Economic Foundations of Financial Stability: The Need for Incorporation of Economic Theories?
https://doi.org/10.2139/ssrn.2263892 Wiederherstellung der Glaubwürdigkeit der rechtlichen und wirtschaftlichen Grundlagen der finanziellen Stabilität: Die Notwendigkeit für eine Gründung der Wirtschaftstheorien? (Restoring the Credibility of the Legal and Economic Foundations of Financial Stability: The Need for Incorporation of Economic Theories?)
Strengthening the resilience of the banking sector: Proposals to strengthen global capital and liquidity regulations
https://doi.org/10.2139/ssrn.2164689 LIBOR, EURIBOR and the Regulation of Capital Markets: The Impact of Eurocurrency Markets on Monetary Setting Policies
https://doi.org/10.2139/ssrn.2688719 Evolving Roles of Accountants as Resources for Greater Accountability in Financial Reporting, Legislative and Judicial Processes
https://doi.org/10.2139/ssrn.2636747 Decentralisation and the Evolution of Common Law
https://doi.org/10.2139/ssrn.2263886 Recuperar La Credibilidad De Los Fundamentos Jurídicos Y Económicos De Estabilidad Financiera: La Necesidad De La Incorporación De Las Teorías Económicas? (Restoring the Credibility of the Legal and Economic Foundations of Financial Stability: The Need for Incorporation of Economic Theories?)
https://doi.org/10.2139/ssrn.1651610 Social Rights and Economic Objectives: The Importance of Competition at Supra National Level
https://doi.org/10.2139/ssrn.1974533 Harmonising Basel III and the Dodd Frank Act
https://doi.org/10.2139/ssrn.2549981 Revisions to the Simpler Approaches to Operational Risk: The Need for Enhanced Disclosures and Risk Sensitive Measures
https://doi.org/10.2139/ssrn.2147206 La Nécessité d'une Adoption (et l'adaptation) Mondiale des IFRS (des Normes Internationales d'information Financière): Conséquences post-Enron et la Restauration de la Confiance aux Marchés Financiers à La Suite Des Crises de 2008 Financières et Boursières (The Need for Global Adoption and Adaptation of International Financial Reporting Standards: Post Enron Consequences and the Restoration of Confidence to Capital Markets Following the 2008 Financial and Stock Market Crises)
https://doi.org/10.2139/ssrn.1407185 The External Auditor’s Role in Bank Regulation and Supervision: A Comparative Analysis Between the UK, Germany, Italy and the US (Second/Old Edition)
Measures aimed at enhancing the loss absorbency of regulatory capital at the point of non viability
https://doi.org/10.2139/ssrn.1634615 The Role of Central Banks and Competition Policies in the Rescue and Recapitalisation of Financial Institutions During (and in the Aftermath of) the Financial Crisis
https://doi.org/10.2139/ssrn.2327725 Role of Regulation in Micro Finance: Jurisdictional Analysis
https://doi.org/10.2139/ssrn.1413891 Reviewing Regulatory Objectives: Should the Scope of Financial Regulation Be Extended?
https://doi.org/10.2139/ssrn.1664627 Measures Aimed at Mitigating Pro Cyclical Effects of the Capital Requirements Framework: Counter Cyclical Capital Buffer Proposals
https://doi.org/10.2139/ssrn.2264238 Restaurer La Crédibilité Des Fondements Juridiques Et Économiques De La Stabilité Financière: La Nécessité D'Incorporation Des Théories Économiques? (Restoring the Credibility of the Legal and Economic Foundations of Financial Stability: The Need for Incorporation of Economic Theories?)
https://doi.org/10.2139/ssrn.1420812 Central Bank’s Role and Involvement in Bank Regulation: Lender of Last Resort Arrangements and the Special Resolution Regime (SRR)
https://doi.org/10.2139/ssrn.2003503 Sovereign Debt Crises and Financial Bailouts: The Anatomy and Components of an Everlasting Relationship (I)
Recent Developments in Efforts to Address Global Financial Crises, and to Consolidate Capital, Liquidity Standards and Macro Prudential Policy Tools
https://doi.org/10.2139/ssrn.2365008 Sarbanes Oxley, Non Audit Services and the Mandatory Rotation of Audit Firms
https://doi.org/10.2139/ssrn.2383220 Ring Fencing Volcker's Rule? The Liikanen Report and Justifications for Ring Fencing and Separate Legal Entities Revisited
https://doi.org/10.2139/ssrn.2264232 Restaurar a Credibilidade Das Fundações Jurídica E Económica Da Estabilidade Financeira: A Necessidade De Incorporação De Teorias Econômicas? (Restoring the Credibility of the Legal and Economic Foundations of Financial Stability: The Need for Incorporation of Economic Theories?)
O Grande Papel Do Fundo Monetário Internacional (FMI) Na Recente Crise Financeira Global (The Formidable Role of the International Monetary Fund (IMF) in the Recent Global Financial Crisis)
Why External Auditors Will be Assuming a More Prominent Role in 2013: The 'Old Lady' Makes her Much Anticipated Comeback (with Greater Powers)
Facilitating Strategic Management Through Stakeholder Engagement and Regulatory Models
https://doi.org/10.2139/ssrn.2537681 Public Disclosures: Leverage Ratios
Reasons for Considering and Redefining the External Auditor’s Role
Curtailing the Scope of the Consumer Financial Protection Bureau's Powers? Regulatory and Government Accountability
https://doi.org/10.2139/ssrn.2621315 Harmonisation du Hayek et Posner: Posner, Hayek et l'Analyse conomique Du Droit (Harmonising Hayek and Posner: Posner, Hayek & the Economic Analysis of Law)
Evaluating SOX in the Aftermath of Enron: Engaging Innovation, Auditors and Stakeholders in Corporate Social Responsibility
Determinants of Stock Market Liquidity in Dispersed and Concentrated Ownership Systems
Recent Developments in Styles of Integrated Regulation and Supervision in Selected Jurisdictions
A Comparative Analysis between the Structures and Systems of Bank Regulation Operating in Selected Jurisdictions (Africa, Asia and Latin America)
Distinguishing the Efficient Markets Hypothesis from the Random Walk Theory: Historical Based Information as Reliable Information Predictors.
Avoiding Another Redcar: The Decline of Steel Manufacturing in the UK
Saving Port Talbot: Consideration of Optimal Rescue Options
https://doi.org/10.2139/ssrn.2758669 Significance and Global Impact of IFRS and Basel III in the Future of Financial Regulation: Addressing Themes of the Symposium 'The Promise and Perils of Convergence in Financial Regulation and Consumer Protection' (Presentation Slides)
Proposals for a New Audit Liability Regime in Europe (Presentation Slides)
The Economics of Excessive Excess Supply: Declining Oil and Steel Prices
Innovating Carroll's Pyramid of Corporate Social Responsibility (Presentation Slides)
E Commerce As a Tool for Resource Expansion: Stakeholders As Corporate Governance Mechanisms (Presentation Slides)
https://doi.org/10.2139/ssrn.2813262 Assessing the Appropriateness of Zero and Negative Interest Rate Regimes: Recent Developments and Comparative Analyses
https://doi.org/10.2139/ssrn.2812431 From Integrated Financial Services Supervision to the Twin Peaks Model: The Future of Financial Regulation and the Role of the Basel Capital Framework
Innovating Carroll’s Pyramid of Corporate Social Responsibility
As partidas dobradas nos E.U.A.: discussões e tendências.
Enhancing the Role of E Commerce through Stakeholder Engagement
The Way We Were: Impact of the 2000 US Presidential Elections on the Global Economy and Possible Post Brexit Trading Outcomes
The Re Negotiable, Non Negotiable and the Hopefuls: Free Trade Agreements and Border Adjustment Tax Reforms
Cross Border Adjustability Reforms: Information Exchange and Global Value Chains
More of a Competitor than a Trade Partner?: The Trans Pacific Partnership and Its Implications for Trade Relations
Facilitating Trade and Peace Relations: Challenges of the Present U.S Government and Impact on U.S – China and Global Relations
Financial Supervisory Systems and the Way Forward: International Financial Reporting Standards and Basel III Regulations
Aggressive Tax Planning Schemes: Detection Strategies and Emerging Research Areas and Roles (Presentation Slides)
Facilitating and Developing Innovative Learning Techniques and Strategies Through Global Interactive Education
Finalizing the Deal: Where Trade and Business Deals Differ from Legislative and Statutory Bills
Bank Secrecy Laws and Tax Havens: Expanding Areas and Possible Roles for Computer Forensic Accounting? (Presentation Slides)
Trade Negotiations and Diplomatic Global Relations: Strategic Techniques and Negotiating Models
https://doi.org/10.2139/ssrn.2980720 The Dream: Global Trade Relations in a New World Order
https://doi.org/10.2139/ssrn.2988953 The Economic Ramifications of Article 50: Will the United Kingdom Ever Leave the EU? (Table of Contents)
Project 'Queens' (and from Queens to Brooklyn): Happy Anniversary
https://doi.org/10.2139/ssrn.3041299 Boeing-Bombardier Trade Dispute: An Indication of the Growing Importance of Regional Agreements?
https://doi.org/10.2139/ssrn.3059926 Diamonds and 'The Golden Flute': From the Golden Age of Prodigies and Geniuses to the Knowledge Based Digital Economy
https://doi.org/10.2139/ssrn.3079520 Youth Community Groups: Promotion of Mental Health and Capacity Development (Revisited)
https://doi.org/10.2139/ssrn.3135023 Engaging Non Governmental Organizations and Actors in Sustainable Development: The Role of Environmental Accounting
Cluster Development: Sitapur, Uttar Pradesh, India
Chameleons in the Midst of Hawks: The Real Meaning to Be Attributed to the Definition of Fraud (Presentation Slides)
Engaging Major Players in Data Monitoring and Regulation: Cambridge Analytica, the Game Theory and the Nash Theory of Equilibrium (Presentation Slides)
Cambridge Analytica, the Game Theory and the Nash Theory of Equilibrium
The Efficiency Wage Hypothesis and the Role of Corporate Governance in Firm Performance (Presentation Slides)
https://doi.org/10.2139/ssrn.3385729 Avoiding a 'No Deal' Scenario: Free Trade Agreements, Citizenship and Economic Rights
https://doi.org/10.2139/ssrn.3415714 Re Thinking Regulation and Monetary Policies?: Until Asset Valuations and Risk Taking Levels Are Conrolled…
Facilitating Artificial Intelligence and block chain systems, partnerships and technologies: emerging global actors and players in Sustainable Development
Promoting Global Economic Development and Economic Sustainability
Financial Frameworks and Regulations for Global Economic Development