Regulation

Working Paper

Bank-Fintech Partnerships, Outsourcing Arrangements and the Case for a Mentorship Regime

Fintech firms, once seen as ‘disruptors’ of the traditional banking world, are now increasingly seen as attractive partners for established financial institutions. Such partnership agreements come in different forms and contexts, but most share...Read more

Luca Enriques
Wolf-Georg Ringe
18 June 2020

Bribes and Audit Fees

We exploit the UK Bribery Act of 2010 to test whether the pricing of audit changes with the level of corruption/bribery in the firm’s business environment. Adopting a triple difference design, we show that affected firms operating in countries...Read more

María Gutiérrez Urtiaga
Stavriana Hadjigavriel
Susana Gago-Rodriguez
22 June 2020

Collateral Damage: Brexit's Negative Effects on Regulatory Competition and Legal Innovation in Private Law

This article attempts to assess the consequences of Brexit for English and European private law. More specifically, I am interested in how the level of legal innovation in private law will be influenced by Brexit. I argue that Brexit will reduce...Read more

Horst Eidenmüller
07 May 2018

Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research

The use of evidence and economic analysis in policymaking is on the rise, and accounting standard setting and financial regulation are no exception. This article discusses the promise of evidence-based policymaking in accounting and financial...Read more

Christian Leuz
26 April 2018

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