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3 résultats pour « disclosures »

Models of Accounting Disclosure by Banking Institutions

1 févr. 2023 Autre, banking, models, disclosures, acccounting

Monograph on accounting disclosure by banking institutions explores banking specificities, presents workhorse models, and illustrates specific applications of the models to inform policy.

Auditors’ Response to Cybersecurity Risk: Human Capital Investment and Cross‑Client Influence

29 août 2022 Autre, cybersecurity, data, audit, disclosures, humancapital

"Our evidence also implies that client firms that share the same audit office as breached firms increase their disclosure of cybersecurity risk and their demand for cybersecurity human capital. Reconciling with the Bayesian learning theory, these effects only manifest for auditors located in states that have been only sporadically exposed to data breaches."

Discussion of 'The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect'

26 janv. 2022 Autre, disclosures, auditing, nonfinancialreporting, riskassurance

Audit partners with wider experience, and female auditors, are associated with better risk disclosure."

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