volatility, after losses, results in ex-post good outcomes? Unclear why the difference in individuals’ risk-aversion level should have an impact on the empirical results of realization effect? Compare with
presentation of the investment amount and the gains from loss of control in subsidiaries. In addition, the information disclosed in its Q2 and Q3/2017 financial statements were incomplete and ambiguous, which is
spent insufficient time to review each work paper when compare with the total time spent on reviewing the whole engagement. Furthermore, there was unclear policy and procedure regarding file archiving
shareholders or top executives. It also revealed instances where some companies took advantage of unclear interpretation of accounting principles to dress up their financial statements. We cooperated with the
firms 6. Audit risks related to developments in the audit firms and profession Big data / data analytics • Impact that “big data” will really have to the audit remains unclear to regulators and the firms
Principles of Corporate Governance - G20 version G 20/O E C D P rin c ip le s o f C o rp o ra te G o ve rn a n c e G20/OECD Principles of Corporate Governance ENG_Corporate Governance Principles_Cover.indd 3 27-Aug-2015 6:43:10 PM G20/OECD Principles of Corporate Governance OECD Report to G20 Finance Ministers and Central Bank Governors September 2015 G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 3 Note by the OECD Secretary-General G20 Finance Ministers and Central Bank Governors Meet...
price; and fluctuations of currency exchange rates, as the company has export sales the main proportional. The unclear Brexit is also one factor that affected orders from the customer in England. 1.2
speculating in the stock markets. Anderson (2008) find strong links between the characteristics between frequent traders and problem gamblers in Sweden. It is unclear if this effect is only present in Taiwan
fifteen days from the date on which the Office receives such statement; (3) the statement of claim is incomplete or unclear, the claimant shall make correction or addition within thirty days from the date