Search Results - subject:"GUIDELINES"

Testing backtesting : an evaluation of the Basle guidelines for backtesting internal risk management models of banks

Lucas, Andr‚ - VU University Amsterdam, Faculty of Economics, Business … - 1998

period and given a certain level of confidence. Following the Basle guidelines for bank supervision, many supervisory … then directly related to its reported VaR figure. In principle, following the Basle guidelines based on the internal models … reserves due to opportunity costs. Using a stylized representation of the Basle guidelines for backtesting internal risk models …

Persistent link: https://www.econbiz.de/10005795779

Editorial: A Discussion of Bait and Switch

Staelin, Richard - In: Marketing Science 17 (1998) 3, pp. 271-272

One of the major responsibilities of the Editor and the Area Editor is to decide on the appropriateness of a submitted paper. As stated in prior editorials (Staelin 1996, 1997), four major criteria are used in making this determination: (1) Will the paper be of interest to our readers? (2) Is it...

Persistent link: https://www.econbiz.de/10008787755

Models for the regulation of UK company audit

Dewing, Ian P.; Russell, Peter O - In: Managerial Auditing Journal 12 (1997) 6, pp. 271-280

There has been widespread recent public debate about problems of corporate governance, accountability and audit regulation in the UK. In the arena of UK audit regulation, the Auditing Practices Board’s publications, The Audit Agenda and The Audit Research Agenda, contain a discussion of audit...

Persistent link: https://www.econbiz.de/10014929591

Influence of methodology and assumptions on reported national carbon flux inventories: An illustration from the Canadian forest sector

Greenough, Julee; Apps, Michael; Kurz, Werner - In: Mitigation and Adaptation Strategies for Global Change 2 (1997) 2, pp. 267-283

Persistent link: https://www.econbiz.de/10004965820

Economic evaluation of medical technologies: From theory to practice--The German perspective

Schulenburg, J. -Matthias Graf Von Der - In: Social Science & Medicine 45 (1997) 4, pp. 621-633

This paper briefly describes the German health care system and the role of economic studies in medical technologies and drugs in a decentralized health care system like Germany's. It also provides a number of examples of studies which have been conducted recently in Germany and shows the...

Persistent link: https://www.econbiz.de/10008523459

Clinical guidelines and the fate of medical autonomy in Ontario

Rappolt, Susan G. - In: Social Science & Medicine 44 (1997) 7, pp. 977-987

Conceptually, clinical guidelines and professional autonomy have a paradoxical relationship. Despite being the … quintessence of medical knowledge at the corporate level, guidelines diminish the clinical autonomy of individual practitioners … clinical guidelines, hoping to both constrain costs and preserve professional control over the content of medical care. The OMA …

Persistent link: https://www.econbiz.de/10008534719

Improving the due professional care standard

Ecton, W.W.; Houston, Melvin; Reinstein, Alan - In: Managerial Auditing Journal 11 (1996) 1, pp. 7-13

Certified public accountants (CPAs), internal auditors, management accountants and other accounting and non‐accounting professionals rely heavily on the concept of due professional care to help assure the public that they prudently exercise their responsibilities. In turn, accountants failing...

Persistent link: https://www.econbiz.de/10014929499

Industry type: a factor in materiality judgements and risk assessments

Iskandar, Takiah M. - In: Managerial Auditing Journal 11 (1996) 3, pp. 4-10

The absence of clear guidelines as to how materiality should be judged has created problems for accountants and … for industry‐specific guidelines for materiality and audit risk. …

Persistent link: https://www.econbiz.de/10014929510

Internal audit reports: keeping them on target

Walker, David - In: Managerial Auditing Journal 11 (1996) 4, pp. 11-20

Poses the question: with the ever‐present pressure on internal audit to say what management wants to hear, how can auditors maintain the participative approach while ensuring that reports keep their essential features and achieve their purpose? Professional standards and practical observation...

Persistent link: https://www.econbiz.de/10014929518

An empirical examination of the influence of the “new” US audit report and fraud red‐flags on perceptions of auditor culpability

Kneer, Dan C.; Reckers, Philip M.J.; Jennings, Marianne M. - In: Managerial Auditing Journal 11 (1996) 6, pp. 18-30

In 1988, the US standard form audit report experienced its first major modification in 39 years. Among the objectives of the “new” report were better auditor/user communications leading to, among other things, an abridgement of auditor liability. Nearly a decade later, this issue has yet to...

Persistent link: https://www.econbiz.de/10014929533