Zobrazeno 1 - 10 of 25 pro vyhledávání: '"Anne d'Arcy"'
1
When Institutional Plates Collide: The Dynamic Impact of Informal Institutions on Capital Market Development
Autor: Robert Lindorfer, Anne d’Arcy, Igor Filatotchev
Publikováno v: Journal of Risk and Financial Management; Volume 16; Issue 3; Pages: 178
We provide an institutional theory perspective to examine societal legitimacy in the context of capital market development. While prior research has focused on the importance of formal institutions, firms are embedded within broader socio-economic st
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0df9fd2597ee866d43c097309f9f914b
https://research.wu.ac.at/de/publications/3e1bcabd-ca2a-4c35-9bdb-d728bbdc7092
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3
Coordination challenges in implementing the three lines of defense model
Autor: Burkhard Pedell, Ulrich Bantleon, Marc Eulerich, Anja Hucke, Nicole V.S. Ratzinger-Sakel, Anne d'Arcy
Publikováno v: International Journal of Auditing. 25(1):59-74
The three lines of defense model (TLoD) aims to provide a simple and effective way to improve coordination and enhance communications on risk management and control by clarifying the essential roles and duties of different governance functions. Witho
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c2f25e81e79e56dd4140c6958228e9f3
https://doi.org/10.1111/ijau.12201
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5
Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences
Autor: Ann Tarca, Anne d'Arcy
Publikováno v: International Journal of Accounting. 53(3):203-226
We review 42 studies from 2008 to early 2017 about IFRS goodwill accounting choices for recognition, impairment, and disclosure of goodwill, focusing on cross-country evidence of implementation effects. We develop a model of application of goodwill a
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9c78360a82ffcf1baa3caa9718d97ba1
https://doi.org/10.1016/j.intacc.2018.07.004
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9
The Importance of the Chief Audit Executive's Communication: Experimental Evidence on Internal Auditors' Judgments in a ‘Two Masters Setting’
Autor: Anne d'Arcy, Natalia Kochetova-Kozloski, Florian Hoos
Publikováno v: International Journal of Auditing. 19:166-181
The position of an internal audit function (IAF) as a ‘servant of two masters’ (i.e., management and the audit committee) may lead to a conflict of priorities. In this setting, the tone at the top set by the Chief Audit Executive (CAE) plays a cr
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::952d66fd559947f72db584e03b49613b
https://doi.org/10.1111/ijau.12046
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10
The Challenges of Imperfectly Unbundled TSOs: Can Corporate Governance or Regulatory Action Mitigate Such Imperfection?
Autor: Matthias Finger, Anne d'Arcy
Publikováno v: Competition and Regulation in Network Industries. 15:117-137
This article provides a framework for analyzing the effects of imperfect ownership unbundling and the effectiveness of related corporate governance mechanisms as well as regulatory actions to mitigate against such effects in the case of operators of
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bd023566246da6a2761f01263e2f25f6
https://doi.org/10.1177/178359171401500202
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