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The rapid growth of Fintech presents a growing challenge for banking institutions, particularly those with more traditional, service backgrounds. This paper aims to examine the relationship between Fintech innovation and bank performance by exploiting novel Chinese market data.

Guided by the work of Dietrich and Wanzenried (2011, 2014) and Phan et al. (2019), the authors construct a regression model to investigate the effect of Fintech innovation on the profitability of Chinese listed banks. The authors include their measures of Fintech innovation in each of their selected structures.

Results indicate that Fintech innovation is negatively associated with bank performance and that state-owned banks, joint-stock commercial banks and long-established banks are more negatively impacted by Fintech innovation relative to city and rural commercial banks and younger banks.

Risk tolerance levels, internal structure and efficiency and recent debt repayment performance channels are each shown to be significant, robust explanatory factors underpinning such results.

The ageing process impact negatively on driving ability and behaviour, increasing the likelihood of accidents. Traditionally, research tends to have been top-down and as such misses the needs, motivations and attitudes of the drivers themselves. This research worked in-depth with a small number of older drivers using a grounded theory approach to elicit their needs and requirements with regards to the driving task. It identified a number of issues that previous research had highlighted, including shortened reaction times, increased fatigue and problems with glare but in addition emphasised some novel issues, including maintaining the vehicle speed at a consistent level and issues with distraction. The role new technology has in meeting such needs is briefly discussed.

There are many cognitive training tests purporting to both measure older people’s cognitive performance, several of which come with associated training that are deemed to improve cognition. This chapter describes cognitive tests that have been claimed to be linked to driver behaviour, and that training on them could improve driver behaviour. Of special interest are tests that could be completed at home on a computer, as it is suggested this could capture many individuals who are worried about attending a driver assessment centre and are not likely to be referred. Findings suggest that UFOV (Useful Field of View) Time Making Trail (A and B) and Dual N have research suggesting that training on them could improve driver performance for older drivers. However, the robustness of the research is debateable. There are also two physiological tests – a neck and shoulder and a general fitness test that also show promising results for improving driver performance. In addition, education and training is purported to improve driver behaviour, but although there is positive feedback from older people who attend and some short-term improvements, research on long-term improvements on driver behaviour are not yet evident. Overall, there are promising results from individual cognitive, physiological tests and from education and training suggesting that reflection on action and feedback from the task is important to improving driver performance but more research is needed.

This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France and Canada.

Using publicly available documents, the paper seeks to understand how the regulatory structures for statutory auditing have changed in the period since the passage of the Sarbanes-Oxley Act. The USA, France and Canada were chosen for analysis because prior to Sarbanes-Oxley the regulatory structures of these three countries were relatively distinct, whereas subsequent to the Act they appear to be becoming similar.

The authors interpret the increasing apparent similarity in the regulatory structures for statutory auditing in these three countries to be the result of external pressures from global capital markets for standardized regulatory practices. However, this apparent similarity may also be a form of “decoupling”, whereby actors in the institutional field of professional regulation, under pressures from powerful external forces, seek to enhance their legitimacy while maintaining internal flexibility and a certain capacity for resistance against external pressures in the institutional field.

The paper relies on a qualitative analysis of regulatory structures based on a review and analysis of publicly available documents and legislation. As such, it has limitations similar to other qualitative studies.

The regulation of statutory auditing is important to society both to assure the proper functioning of capital markets and to provide reliable information to the general public. Gaining a better understanding of the regulatory structures for statutory auditing advances the public interest.

There have been few prior research efforts that have examined the regulation of statutory auditing through the lens of new institutional theory.