What Drives the Consequences of Intentional Misstatements? Evidence from Rating Analysts’ Reactions.
By analyzing the content of #rating#reports, the study identifies seven different mechanisms that rating analysts are concerned about,...
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Rechercher
1 mars 2023
The Double Materiality Audit: Assurance of ESG Disclosure
#audit is increasingly being called upon to provide assurance on #esg#claims made by their clients, in addition to assessing the accuracy...
18 janv. 2023
Do Insurers Use Internal Capital Markets to Manage Regulatory Scrutiny Risk?
"… almost 50 percent of insurers at risk of facing additional regulatory scrutiny due to failing four Insurance Regulatory Information...
22 nov. 2022
The Compliance Index: a behavioral approach to compliance risk management
"The Compliance Index is an empirically based behavioral measurement system for controlling and monitoring the effectiveness of...
28 juil. 2022
The Role of Audit Risk Disclosure in Financial Reporting Precision
"Contrary to the conventional wisdom, we find that the client tends to spend fewer corporate resources on precision with audit risk...
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