New roles for auditors and reporting accountants in UK banking supervision under the Banking Act 1987
(2012)
Journal Article
Collins, D., Dewing, I., & Russell, P. (2012). New roles for auditors and reporting accountants in UK banking supervision under the Banking Act 1987. Accounting, Auditing and Accountability Journal, 25(3), 535-565. https://doi.org/10.1108/09513571211209635
Purpose: The paper aims to offer an exploration of the Banking Act 1987 which was passed following the failure of Johnson Matthey Bankers (JMB) in 1984. This Act extended the role of auditors in banking supervision by removing traditional confidentia... Read More about New roles for auditors and reporting accountants in UK banking supervision under the Banking Act 1987.