audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of

. In a number of cases, the clients authorized the investment consultants to make trading decisions on their behalf. Usually, those clients did not have enough time or viewed that the investment

to lure investing public; for instance, soliciting general public to invest in shares, gold or crude oil. They usually offer unreasonably high returns and principal guarantee as well as quote foreign

properly licensed. Nowadays, deceitful tricks are increasing in number and variety. For example, illegal solicitors usually claim that they could offer fixed returns worth more than those generated from

laws may be impractical for capital market misconduct whereby important evidence is usually in the possession of the offenders contrary to other criminal cases that leave more traces https

generally be defined as the systematic risk exposures of the portfolio (usually achieved through asset allocation), while alpha is the residual, or skill/luck-based, component associated with the various

passengers and/or freight using railroad rolling stock on mainline networks, usually spread over an extensive geographic area. Freight rail transport over short-line freight railroads is included Operations

together information that is not normally disclosed in the financial statements. The ICGN intends to promote better understanding of integrated business reporting by setting out disclosure criteria that will

. Moreover, the existing laws may be impractical for capital market misconduct whereby important evidence is usually in the possession of the offenders contrary to other criminal cases that leave more traces

is to prevent material impacts on the companies’ financial position or operating results as digital asset investment is usually exposed to relatively high risk from price volatility.  In addition, the