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    Academic Journals

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• Select Impact and implications of IFRS conversion or convergence: as convergence efforts continue, proposed significant changes to U.S. GAAP are expected in upcoming months

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  Impact and implications of IFRS conversion or convergence: as convergence efforts continue, proposed significant changes to U.S. GAAP are expected in upcoming months

  Authors:Christopher Wright and Steven HobbsFrom:Bank Accounting & Finance (Vol. 23, Issue 4) Peer-Reviewed

  June-July 20104,890 words Article 1500LThe U.S. Securities and Exchange Commission (SEC) recently announced that it would make a final decision in 2011 on conversion to or convergence with International Financial Reporting Standards (IFRS). As a result, the...
• Select Can you rely on compliance as a defense to an SEC enforcement action? The SEC has not given any clear indications that "reliance on compliance" is a viable defense to SEC enforcement actions

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  Can you rely on compliance as a defense to an SEC enforcement action? The SEC has not given any clear indications that "reliance on compliance" is a viable defense to SEC enforcement actions

  Author:Randall D. LehnerFrom:Bank Accounting & Finance (Vol. 23, Issue 4) Peer-Reviewed

  June-July 20102,467 words Report 1730LFrom the prosecution of the Galleon hedge fund insider trading ring, to the formation of a specialized unit focusing on Foreign Corrupt Practices Act investigations and violations, to the civil suit against Goldman...
• Select Role of the CFO in quality improvement: CFOs should not only evaluate but also lead and participate in business process improvement

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  Role of the CFO in quality improvement: CFOs should not only evaluate but also lead and participate in business process improvement

  Author:Ron WinceFrom:Bank Accounting & Finance (Vol. 23, Issue 4) Peer-Reviewed

  June-July 20102,309 words Article 1320LStrong senior leadership is the single biggest determinant of whether a quality improvement deployment is successful or not. For most of the past few decades, that leadership has come in the form of having a chief...
• Select Accounting and tax considerations of acquiring a "whole bank" with an LSA: an overview of the accounting and tax considerations related to whole-bank acquisitions with FDIC loss-sharing agreements

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  Accounting and tax considerations of acquiring a "whole bank" with an LSA: an overview of the accounting and tax considerations related to whole-bank acquisitions with FDIC loss-sharing agreements

  Authors:Jamie Mayer, Tim Cleary, and Dyer GrahamFrom:Bank Accounting & Finance (Vol. 23, Issue 4) Peer-Reviewed

  June-July 20103,386 words Report 1530LThe economic downturn and accompanying banking crisis have spurred an unprecedented increase in the number of bank failures. Many of these troubled banks are being acquired by healthy banks through Federal Deposit...
• Select SEC approves statement on global accounting standards and proposes rules for asset-backed securities: the SEC aims to empower investors to conduct their own evaluations of asset-backed securities

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  SEC approves statement on global accounting standards and proposes rules for asset-backed securities: the SEC aims to empower investors to conduct their own evaluations of asset-backed securities

  Authors:Yeong C. Choi, Adrian P. Fitzsimons, and Gerard A. LangeFrom:Bank Accounting & Finance (Vol. 23, Issue 4) Peer-Reviewed

  June-July 20103,481 words Report 1640LThe Securities and Exchange Commission (SEC) issued a statement explaining its position regarding global accounting standards and clarifying its position that a single set of high-quality globally accepted accounting...
• Select Tip of the iceberg: new compliance requirements for consumer lending: new rules reflect a trend to afford greater consumer protections against potentially unfair or deceptive fee practices related to payment systems

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  Tip of the iceberg: new compliance requirements for consumer lending: new rules reflect a trend to afford greater consumer protections against potentially unfair or deceptive fee practices related to payment systems

  Authors:Steven Stachowicz and Scott TembyFrom:Bank Accounting & Finance (Vol. 23, Issue 4) Peer-Reviewed

  June-July 20103,787 words Report 2040LAs the debate rages on Capitol Hill as to what shape regulatory reform should take for financial services and banking, congressmen, pundits, industry lobbyists and consumer advocates all agree on one point: Regulatory...
• Select Bank holding company funding and liquidity: an overview: when a liquidity crisis hits, the parent company may have more urgent funding problems than its bank subsidiary

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  Bank holding company funding and liquidity: an overview: when a liquidity crisis hits, the parent company may have more urgent funding problems than its bank subsidiary

  Authors:Ali Ersoz and Jeffery HirschFrom:Bank Accounting & Finance (Vol. 23, Issue 4) Peer-Reviewed

  June-July 20105,373 words Report 1480LThe Federal Reserve is the consolidated supervisor for bank holding companies (BHCs), including financial holding companies (FHCs) established under the Gramm-Leach-Bliley Act. In this capacity, the Federal Reserve has...