Journal of Financial Regulation and Compliance: Volume 26 Issue 3

Conflicts of interest in finance: Does regulating them reduce moral judgment, and is disclosure harmful?

Morten Kinander

Relying on research from social psychology and business ethics, this paper aims to argue that the current massive regulatory regime surrounding the attempts to curb what is…

CCP recovery and resolution: preventing a financial catastrophe

Randy Priem

This paper aims to discuss the European Commission’s proposal for a central counterparty (CCP) recovery and resolution regulation. In this respect, the paper comments the…

Firm characteristics associated with concurrent disclosure of GAAP-compliant financial statements with earnings announcements

Thomas D’Angelo, Samir El-Gazzar, Rudolph A. Jacob

This paper aims to examine the characteristics of firms that voluntary disclose generally accepted accounting principals (GAAP)-compliant statements of income, statement of cash…

A review of credit scoring research in the age of Big Data

Ceylan Onay, Elif Öztürk

This paper aims to survey the credit scoring literature in the past 41 years (1976-2017) and presents a research agenda that addresses the challenges and opportunities Big Data…

Perspective of corporate governance and ethical issues with profit sharing investment accounts in Islamic banks

Salah Alhammadi, Simon Archer, Carol Padgett, Rifaat Ahmed Abdel Karim

The purpose of this paper is to examine the practices of Islamic banks in managing the so-called profit sharing investment accounts (PSIA) which they offer as a Shari’ah-compliant…

Regulatory non-compliance and performance of deposit money banks in Nigeria

Ismaila Yusuf, Damola Ekundayo

The purpose of this study is to examine regulatory sanctions from an emerging economy perspective and analyzing the impact of regulators imposed monetary sanctions on banks’…

The determinants of anti-money laundering compliance among the Financial Action Task Force (FATF) member states

Emmanuel Senanu Mekpor, Anthony Aboagye, Jonathan Welbeck

This paper aims to compute a measure for anti-money laundering/counter-financing of terrorism (AML/CFT) compliance and investigate its determinants.