Výsledky vyhledávání - "Remko M. Renes"

Compliant in principle! and in practice? Internal audit at listed companies in the Netherlands: beyond compliance with the Dutch Corporate Governance Code

Autor: Inge Garretsen, Remko M. Renes, Robert Bogtstra

Publikováno v: Maandblad voor Accountancy en Bedrijfseconomie 94(3/4): 93-101
MAB, Vol 94, Iss 3/4, Pp 93-101 (2020)

The revised Dutch Corporate Governance Code of 2016 (hereafter “the Code”) comprises provisions regarding the existence of an internal audit function. Following the comply or explain principle of the Code, Euronext Amsterdam listed companies with

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::76ed683ce27a66ffd276de26b3f0fdb4
https://zenodo.org/record/3777710

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The Impact of Climate Change in the Valuation of Production Assets via the IFRS Framework

Autor: Remko M. Renes, Rebecca Scholten, Wim Bartels, Tineke E. Lambooy

Publikováno v: Accounting, Economics, and Law: A Convivium. 10

An interesting relatively new development in the field of corporate climate change disclosures is the Task force on Climate-related Financial Disclosures (TCFD). The TCFD aims to help identify the information needed by financial stakeholders to appro

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bd22c142891094400c9f9deb17ea2e34
https://doi.org/10.1515/ael-2018-0032

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Auditing in the Public Interest: Reforming the Profession by Building on the Strengths of the Existing Accounting Firms

Autor: Remko M. Renes, Herman van Brenk, Greg Trompeter

Publikováno v: SSRN Electronic Journal.

Due to audit quality concerns on the part of regulators and investors, accounting firms may need to re-evaluate their business model. Rethinking the current structure is important because it is difficult to observe audit quality and to differentiate

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e0f840b45d9108f7d2f9b633ae63c8c0
https://doi.org/10.2139/ssrn.3458328

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The Two-Pronged Approach of the (Semi-)Legal Norms on Gender Diversity: Exploratory Empirical Research on Corporate Boards of Dutch Listed Companies

Autor: Tineke E. Lambooy, Remko M. Renes, Rosalien van 't Foort Diepeveen

Publikováno v: SSRN Electronic Journal.

In this article, two different perspectives on diversity and gender equality in boards of listed companies in The Netherlands are discussed: first, the diversity perspective which focuses on better decision-making capabilities of gender-diverse teams

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::02ad22c6a22a64ed17162a855b9d871d
https://doi.org/10.2139/ssrn.2914181

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Accounting for Future Generations. Does the IFRS Framework Sufficiently Encourage Energy Companies to Reflect on Climate Change in the Valuation of Their Production Assets, Taking into Account the New Initiative of the Task Force on Climate-Related Financial Disclosures? An Exploratory Qualitative Comparative Case Study Approach

Autor: Rebecca Scholten, Wim Bartels, Remko M. Renes, Tineke E. Lambooy

Publikováno v: SSRN Electronic Journal.

Since climate change affects all aspects of our economy, our society and our environment, it can be seen as the most significant challenge of current and future generations. In response to this challenge, we have witnessed changes in institutional pr

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::35a5909f676ef8d74158d56957e7ff86
https://doi.org/10.2139/ssrn.2995630

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Factoren die van invloed zijn op het aandeel vrouwelijke commissarissen in Nederland

Autor: M. Maljers, Remko M. Renes, M. Daamen

Publikováno v: MAB, Vol 87, Iss 4, Pp 144-155 (2013)

In deze bijdrage wordt onderzocht welke factoren van invloed zijn op het aandeel vrouwelijke commissarissen in Nederland. De bevindingen van ons onderzoek kunnen worden gebruikt in individuele selectie- en benoemingsprocedures om het aandeel vrouwen

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1e5cd8e953829badf3e82cb8f2d97569
https://zenodo.org/record/3396225

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Comment Letter - Coso 2012 the Release of the New Internal Control-Integrated Framework

Autor: Henk den Boer, Luc van Zutphen, Remko M. Renes

Publikováno v: SSRN Electronic Journal.

The comment letter welcomes the revised COSO Exposure Draft Internal Control-Integrated Framework, however suggests revisions and additional clarification at the following major points: (1) reconciliation to COSO ERM, (2) neglecting 'safeguarding ass

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::4e28d47eb8b94d4f8ce35241d3b532f2
https://doi.org/10.2139/ssrn.2033215

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The Real Coso, and Nothing but the Real Coso

Autor: Remko M. Renes

Publikováno v: SSRN Electronic Journal.

Within the international corporate governance debate, one recommendation which appears to be gaining ground internationally is that management should report, publicly or otherwise, on the effectiveness of management control systems or aspects of it.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::26b28b3224d77d74f76e3dbcd60bf141
https://doi.org/10.2139/ssrn.2213355

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Management Control of the Process of Evolution: Fact or Fiction?

Autor: Remko M. Renes, Marc van der Erve

Publikováno v: SSRN Electronic Journal.

This paper presents the results of a research-project to integrate the Management Control Framework, based upon the COSO report Internal Control - Integrated Framework [1992], and the theory of Evolution Management. The research question is to explor

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d4c484b0411a80745711130d056955c6
https://doi.org/10.2139/ssrn.2213369

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