Evolution of Cybersecurity Disclosure
#regulators recently issued #cybersecurity #disclosure guidelines to enhance #transparency and #accountability among firms. A study...
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Rechercher
26 juil. 2023
Modelling Climate Litigation Risk for (Re)Insurers
#Insurers, #reinsurers and #regulators struggle to #quantify and #manage the #financialimpact of #climatelitigation. This report provides...
14 avr. 2023
Management Accounting Research Opportunities in Climate Change Reporting
This commentary discusses the role of #accounting in addressing #climaterisk and promoting #sustainabilityreporting. #regulators are...
7 avr. 2023
Climate Stress Testing
This paper that explores the design of #climate#stresstests to assess #macroprudential#risks from #climatechange in the #financialsector....
9 mars 2023
Remembering Fraud in the Future: Investigating and Improving Auditors’ Attention to Fraud
This study leverages prospective memory theory to examine how encouraging #auditors to have implementation intentions can improve their...
7 mars 2023
A Sandbox Approach to Regulating High-Risk Artificial Intelligence Applications
This paper advocates for the use of #sandbox#regulation to complement a strict #liabilityregime in regulating #artificialintelligence...
26 janv. 2023
The Information Value of Past Losses in Operational Risk
"We show that past operational losses are informative of future losses, even after controlling for a wide range of financial...
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