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  1.  20
    Emanuele Bajo, Marco Bigelli, David Hillier & Barbara Petracci (2009). The Determinants of Regulatory Compliance: An Analysis of Insider Trading Disclosures in Italy. [REVIEW] Journal of Business Ethics 90 (3):331 - 343.
    This paper investigates the determinants of regulatory compliance in corporate organizations. Exploiting a unique enforcement and reporting framework for insider trading in Italy, we present three main findings. First, board governance, such as chief executive–chairman duality and the proportion of non-executive directors, does not increase the propensity of firms to comply with regulation. Second, family firms and firms with a high degree of separation of ownership from control are most likely to comply with regulation. Third, corporate ethos is more important (...)
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  2.  15
    David Hillier, Allan Hodgson, Peta Stevenson-Clarke & Suntharee Lhaopadchan (2008). Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry. [REVIEW] Journal of Business Ethics 83 (3):579 - 593.
    This article documents the response of cooperative institutions that were required to adhere to new capital adequacy regulations traditionally geared for profit-maximising organisations. Using data from the Australian credit union industry, we demonstrate that the cooperative philosophy and internal corporate governance structure of cooperatives will lead management to increase capital adequacy ratios through the application of accounting window dressing techniques. This is opposite to the intended purpose of template regulation aimed at efficiently increasing operating margins and lowering risk. Our (...)
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  3. Emanuele Bajo, Marco Bigelli, David Hillier & Barbara Petracci (2009). The Determinants of Regulatory Compliance: An Analysis of Insider Trading Disclosures in Italy. Journal of Business Ethics 90 (3):331-343.
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  4. David Hillier, Allan Hodgson, Peta Stevenson-Clarke & Suntharee Lhaopadchan (2008). Accounting Window Dressing and Template Regulation: A Case Study of the Australian Credit Union Industry. Journal of Business Ethics 83 (3):579-593.
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