[PDF] Top 20 Cybersecurity and external audit : the disclosure of risk factors in annual reports
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Cybersecurity and external audit : the disclosure of risk factors in annual reports
... addressed the question of how risk factors are disclosure in annual ...role in this development, they integrate the risks in of ... See full document
70
Corporate risk reporting: analysis of risk disclosures in the interim reports of public Portuguese non-financial companies
... Given the scarce research in interim reports, it must be taken into account that the data obtained are mostly compared to that obtained in the research in annual ... See full document
23
Value-relevance of disclosure: risk factors and risk management in Brazilian firms
... examines the informational relevance attributed to the disclosure of information on risk factors associated with firms and to the reporting on the existence ... See full document
15
The extent of cost disclosure in trade company annual reports on the example of the it branch – pilot studies
... understand the specific character of the activity of a given entity as well as discover the reasons for the actions which were ...determine the basic measurement of ... See full document
11
The impact of audit reports on auditor change: verification of the determining factors for auditor change in the portuguese context
... that the financial audit report is used by the users in the different decision-making processes is questioned by some ...(2002), the auditor´s opinion is of little use ... See full document
13
Risk-related disclosures practices in the annual reports of Portuguese credit institutions: an exploratory study
... assess the extent to which reforms of risk-related reporting practices in 2007 in International Financial Reporting Standards and the BASEL II Accord address each ... See full document
37
Bringing Export Performance Metrics into Annual Reports: The PERFEX Scorecard
... number of firms have realized the potentials of the exporting ...lack the (academic) methodological knowledge to develop effective export performance metrics that demonstrate the ... See full document
39
Risk-related disclosure practices in the annual reports of Portuguese credit institutions: an exploratory study
... found in the present study. Ball et al. 74 and Bradshaw and Miller 75 concluded that formal harmonization does not necessarily lead to a complete material harmonization, 76 but that it depends ... See full document
42
Determinant factors of external audit opinion modification in Portuguese municipalities
... research in the private sector revealed several determinants including audit report lag, size, leverage, profitability, audit fees, auditor independence, auditor tenure, and the ... See full document
6
INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES" THEORETICAL FRAMEWORK
... found in the studied literature Skandia is considered the first large company to have made a truly coherent effort at measuring knowledge assets (Bontis 1996; Huseman & Goodman, ...1999). ... See full document
9
Reelection incentives and political corruption : evidence from Brazil’s municipal audit reports
... source of potential bias is the possibility that politicians learn or establish networks over time that allow them to become more ...were the case, our estimates would not necessarily reflect ... See full document
46
Risk factors for medication errors in the electronic and manual prescription1
... all the words, numbers, symbols and abbreviations. The absence of the following information was also noted: bed number, registration number, name and CRM of the ... See full document
9
A Review on Audit Quality Factors
... that the expertise of the auditor plays an important role in improving audit ...specialization in an industry leads to a higher level of technical competence and ... See full document
12
Prevalence and risk factors associated with the occurrence of pain in agents
... days of absence from work, requiring psychologi- cal counseling and who had 5-8 daily sleeping hours were more likely to experience musculoskeletal ...studies in the literature with similar ... See full document
9
Combination of diabetes risk factors and hepatic steatosis in Chinese: the Cardiometabolic Risk in Chinese (CRC) Study.
... association of obesity, insulin resistance, and type 2 diabetes with NAFLD, we assessed whether combina- tion of diabetes risk factors, evaluated as FINDRISC, was associated with ... See full document
6
The challenges faced by the external audit industry in Brazil: an exploratory study
... “Yes” and 47% of the participants responded “No”, a divided ...Since the results showed a virtual tie, the responses were further stratified by the hierarchical position ... See full document
119
Graph Usage in Annual Reports, Evidence from Norwegian Listed Companies
... both the GDI and the RGDI takes a zero index value. As for the GDI, positive values represent exaggeration and negative values represent understatement of the underlying ... See full document
25
Advances in the genotyping of thrombosis genetic risk factors: clinical and laboratory implications.
... with the availability of Real-Time-PCR with melting profile analysis, the study should in our opinion include, not only the very strong risk factors such as Factor V- ... See full document
7
Geospatial distribution and risk factors for bovine cysticercosis in the state of Rondônia, Brazil
... as the adoption of Good Agri- cultural Practices (GAP) by beef production farms and slaughterhouses (Rossi et ...contamination of the water, the proper des- tination and ... See full document
6
Stroke in Trinidad and Tobago: burden of illness and risk factors
... detecting and initiating treatment for hypertension. In an audit, how- ever, we found that successful blood pressure control was only achieved in a minority of treated subjects, as had ... See full document
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