Peter O Russell
Biographic Data
| ID | 4381931 |
|---|---|
| NAME | Peter O Russell |
| GIVEN NAMES | Peter |
| FAMILY NAME | O Russell |
| SIGNATURE | RUSSELL P O |
| VERIFIED | No |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 7 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2004 |
| LATEST PUBLICATION YEAR | 2012 |
| H-INDEX | 2 |
Auditors as Regulatory Actors
This paper investigates the long-standing Swiss dualistic approach to banking supervision, whereby banks' external auditors report not only to shareholders under company legislation but also report to, and undertake work for, the banking regulator under banking legislation. The dual role raises the issue of whether auditors are sufficiently independent of management to act fairly with respect to both shareholders and supervisors. In contrast, rec…
Financial Integration in the EU
In 2002 the EU adopted the Regulation which required European listed companies to prepare their consolidated accounts in accordance with international accounting standards from 2005 onwards. A novel set of structures for the endorsement of international accounting standards for use in the EU was put in place. This article examines the first phase of endorsement of international accounting standards in the context of the novel endorsement structur…
Accounting, Auditing and Corporate Governance of European Listed Countries
This article provides an overview of EU policy developments in accounting, auditing and corporate governance before and after the collapse of Enron. For EU policy‐makers the article identifies areas for both encouragement and concern. It concludes that considerable progress has been made towards the harmonization of accounting, auditing and corporate governance within the context of the Financial Services Action Plan. However, it can be argued th…
Financial Integration in the EU
In 2002 the EU adopted the Regulation which required European listed companies to prepare their consolidated accounts in accordance with international accounting standards from 2005 onwards. A novel set of structures for the endorsement of international accounting standards for use in the EU was put in place. This article examines the first phase of endorsement of international accounting standards in the context of the novel endorsement structur…
Accounting, Auditing and Corporate Governance of European Listed Countries
This article provides an overview of EU policy developments in accounting, auditing and corporate governance before and after the collapse of Enron. For EU policy‐makers the article identifies areas for both encouragement and concern. It concludes that considerable progress has been made towards the harmonization of accounting, auditing and corporate governance within the context of the Financial Services Action Plan. However, it can be argued th…
Accounting, Auditing and Corporate Governance of European Listed Countries
This article provides an overview of EU policy developments in accounting, auditing and corporate governance before and after the collapse of Enron. For EU policy‐makers the article identifies areas for both encouragement and concern. It concludes that considerable progress has been made towards the harmonization of accounting, auditing and corporate governance within the context of the Financial Services Action Plan. However, it can be argued th…
Financial Integration in the EU
In 2002 the EU adopted the Regulation which required European listed companies to prepare their consolidated accounts in accordance with international accounting standards from 2005 onwards. A novel set of structures for the endorsement of international accounting standards for use in the EU was put in place. This article examines the first phase of endorsement of international accounting standards in the context of the novel endorsement structur…
Auditors as Regulatory Actors
This paper investigates the long-standing Swiss dualistic approach to banking supervision, whereby banks' external auditors report not only to shareholders under company legislation but also report to, and undertake work for, the banking regulator under banking legislation. The dual role raises the issue of whether auditors are sufficiently independent of management to act fairly with respect to both shareholders and supervisors. In contrast, rec…
Accounting (3 works) · Business (3 works) · Accounting (2 works) · Audit (2 works) · Context (archaeology (2 works) · Global Financial Regulation and Crises (2 works) · Political science (2 works) · Accounting and Organizational Management (1 work) · Accounting information system (1 work) · Accounting standard (1 work)