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Sarbanes–Oxley Section 404 calls for opinions from CEOs, CFOs and external auditors of US listed companies on control effectiveness over financial reporting. Section 404 has almost certainly proven to be the most costly regulatory intervention in the history of securities regulation, costing...
Amid heightened concerns for systemic risk in the global audit and credit rating markets, this article takes a departure from the silo approach of the current debate on audit and credit rating by exploring the potential benefits of convergence of audit and credit rating practices, such as going...
Credit rating agencies (CRAs) such as Standard & Poor's and Moody's have existed since the beginning of the twentieth century. Their main objective is to increase the efficiency of the financial markets, by producing ratings expressing the creditworthiness of companies with respect to loans and...
The relationship between law and economic development remains enigmatic. Broadly speaking, there is no doubt that legal mechanisms for social control (or ‘institutions’, to use North's words) play a major role. Nevertheless, the impact of legal organization on economic development has not been...
This article offers a critical perspective on the evolution of internal auditing in Romania. It also aims to identify the factors that are likely to influence its future development. Based on a case study approach and a survey of practicing auditors in Romania, the article reviews significant...
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