Senior USD 100 Face Value USD 100 Green Bond (GB) Selected features for green and conventional bond matching pairs 1) Variable used in Propensity Score Matching Approach 2) Variable used in Coarsened Exact
services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full
review of selected engagements which were in high-risk industries with focus on review of primary accounts affected by the adoption of new financial reporting standards, matters that required high
have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by
Issuer and Non-ASEAN Issuer KPIs means key performance indicators, which are quantifiable metrics used to measure the performance of selected indicators SPTs means sustainability performance targets, which
those generated from the computerized system for the samples selected for both the test of controls and the substantive test when nothing in the audit program suggested that the sample would be chosen for
difficult interpretation since traditional earnings capitalization models describe that investors are willing to pay a certain multiple for current earnings (Huang and Wirjanto, 2012). After data treatment
staff, as well as making it difficult to attract new talents. To improve the retention rate of high-potential employees, several audit firms started to adapt their strategy and policies concerning
efficiency and effectiveness of engagement performance. Most observations from the engagement-level inspections in the past inspection cycle were related to audit planning and audit of difficult and complex
included in their previous annual reports, sustainability reports or other non-financial reporting disclosures to allow investors to evaluate historical performance of the KPIs selected. In situations where