External Auditor's Role in Bank Regulation and Supervision: Comparative Analysis involving The UK, Germany, IItaly and the United Statess. Este artículo no está disponible.External Auditor's Role in Bank Regulation and Supervision: Comparative Analysis involving The UK, Germany, IItaly and the United Statess

The Financial Services Act 2012 (‘the Act’) introduced: “important changes to the regulatory framework of financial services in the United Kingdom, many of which affect the Bank of England. The Financial Services Authority (FSA), which was previously responsible for regulation of financial firms from both a ‘prudential’ and ‘conduct’ perspective, will cease to exist.” See Bank of England Quarterly Bulletin 2013 Q1 , page 20 Even though immense changes have taken place since 2008, this publication, as well as the entire study, focusses on, considers and necessitates an in-depth analysis of the structure and system of regulation which was in force in the UK, Germany, Italy and the U.S between 2004 and 2008. Through a comparative analysis of selected jurisdictions, the book examines how the external auditor could assist the then existing regulator, Financial Services Authority (FSA), the UK’s financial services regulator, in carrying out its regulatory and supervisory functions. It also considers how the FSA could implement its supervisory and enforcement tools in addressing the issue of audit liability.

Prof. Ojo currently undertakes teaching, supervisory and advisory roles, serves as an examiner and a reviewer. She also supervises at undergraduate and post graduate levels. Furthermore, Prof Ojo serves as a reviewer for various scientific and academic journals which have been accredited with the highest credentials. Prof. Ojo has authored a total of more than 65 internationally peer-reviewed books, ISI accredited journal articles, book chapters and conference proceedings papers. Her work has not only found international acceptance, but it has also received mostly cited commendations. She has lectured and undertaken research activities in all universities at which she was employed and currently still lectures whilst undertaking research activities as a Visiting Scholar and Professor at the Universities of Heidelberg and North-West University. Prof. Ojo has established an international research reputation. Her teaching obligations have included and still include presenting advanced post-graduate courses in Corporate Finance, Financial Regulation (in particular, Basel III banking regulation) as well as Law, Economics, Accounting, Auditing, Banking and Finance.