Theory suggests that auditors respond to audit risk to avoid litigation and reputational penalties from financial misstatements, which could reduce auditor profit (Simunic1980; Pratt and Stice1994). Similarly, auditors respond to business risk because of its direct tie to auditor penalties. Therefore, ...
Our qualitative study, drawn from a larger project in Singapore, revealed insights into stakeholders’ perceptions of the role of law in cross-national health data research. Stakeholders in our study demonstrated a range of perceptions regarding the role of data protection law in governing the ...
on Wednesday confirmed it is now in a position to turn over control of the internet domain name system (DNS) to the California-based non-profit, the Internet Corporation for Assigned Names and Numbers (ICANN).
The issues of limiting liability for auditors, increasing communication between auditors and audit committees and quality of disclosure needed by investors will be taken forward in our ongoing debates. The issue of auditing very different outcomes in the public and not for profit sectors came up –...
(Federation of Small Businesses): UK's largest campaigning pressure group promoting and protecting the interests of the self-employed and owners of small firms (www.fsb.org.uk). (Global Reporting Initiative): non-profit organisation that promotes economic, environmental and social sustainability. GRI...
Extending our commitment The regulatory environment in financial services globally has been undergoing a series of reforms to which all SWIFT members have been devoting significant attention and resources. Given its role in the functioning of the global economy, SWIFT too has had to respond to ...
In other domains, non-profit initiatives organize themselves around foundations (either public or private) that provide the legal and economical infrastructure for a community. Foundations can also define a number of internal regulations regarding, for instance, the activity, membership and decision-makin...
(12 acute care providers, 2 mental health providers and 1 community care provider), and 70 in-depth interviews with members of the senior management team, such as Chief Executives (4), chairs (4), Medical Directors (6), Directors of Nursing (6), Executive Directors (7) and Non-Executive...
The Steering Committee members agreed that the local CSDD model was not entirely appropriate for a nuanced and inclusive deliberative process on GMOs and farming in Mali. For example, while the CSDDs were set up to call elected local officials to account, for a topic like GMOs questions needed...
on Wednesday confirmed it is now in a position to turn over control of the internet domain name system (DNS) to the California-based non-profit, the Internet Corporation for Assigned Names and Numbers (ICANN).