Journal of Financial Regulation and Compliance: Volume 25 Issue 1

Self-regulation and compliance enforcement practices by the Investment Dealers Association in Canada: 1984 to 2008

Mark Lokanan

This paper aims to examine the enforcement practices of the Investment Dealers Association of Canada (IDA) and argue that self-regulation simply does not work in the financial…

The value relevance of intellectual capital disclosure: empirical evidence from Kuwait

Mishari M. Alfraih

Drawing on market efficiency theory and studies on intellectual capital (IC) disclosure, this study aims to examine if IC information provided in the corporate annual reports of…

Prospects of an online dispute resolution framework for Islamic Banks in Malaysia: An empirical legal analysis

Umar A. Oseni, Sodiq O. Omoola

This study aims to examine the prospects of using an online dispute resolution (ODR) platform for resolving relevant Islamic banking disputes in the usual banker–customer…

Evolution of financial reporting of life insurers: The predominance of unregulated embedded value disclosure

Rudolph A. Jacob, Samir El-Gazzar, Scott McGregor

This paper aims to examine the capital market effects and predominance of unregulated embedded value (EV) financial reporting in the life insurance industry in foreign domestic…

Forensic accounting: a blend of knowledge

Reshma Kumari Tiwari, Jasojit Debnath

The purpose of this paper is to develop an insight into the skill sets that forensic accounting practitioners need to possess to succeed in the practice of forensic accounting.

Tax havens: conduits for corporate tax malfeasance

Akanksha Jalan, R. Vaidyanathan

This paper is an effort to demystify tax havens – what they mean, what they offer and why they are harmful. It offers a detailed analysis of abusive tax planning by multinational…

Insurance and financial stability: Implications of the Tsunami view for regulation and supervision of insurers

Shinya Kobayashi

This paper aims to consider implications of the IMF Global Financial Stability Report (April 2016 edition) for the regulation and supervision of insurers.