towards elevating the quality control system. The overall evaluation results that steered in the ‘better’ direction suggest the leader’s concentration and prioritization in the improvement of audit quality
use “shortcuts” in their investment decisions. • Brown and Yang (2016) analyze horse race betting data and find greater propensity to quote odds at round numbers, which they suggest is reflective of
careful. However, several instances found during our inspections seemed to suggest otherwise, especially regarding the insufficiency of audit evidence to support its conclusions, inappropriate procedures
% of turnover/EBITDA or other relevant metrics. In order to allow investors to evaluate the issuer’s historical performance against the KPIs selected, where possible, they should have already been
derivatives exchange shall evaluate compliance with the rules and professional codes of ethics of such persons at an appropriate period of time and prepare a report on the evaluation results and actions against
quality control systems of the audit firms should be the main selection criteria, rather than the amount of audit fees. The results of the second-cycle audit inspections (2013 – 2015) suggest that both the
executives; (2) evaluate the performance of the board of directors and executives. Clause 9 Derivatives clearing houses shall take at least the following actions with respect to organizational structuring: (1
project relates to nature-based solutions, details of the management plan for the asset and any associated monitoring system in place to deliver and evaluate ongoing mitigation impacts. These assumptions
depositories shall take at least the following actions: (1) clearly determine roles and responsibilities of the board of directors and executives; (2) evaluate the performance of the board of directors and
noted above, are key decision-makers in reducing emissions from the transport sector. Furthermore, the evidence comparing gCO2/km emissions of different vehicle technologies seems to suggest that criteria