Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 10 of 10 for “"Client Risk"”.
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Microcredit client risk profiling
Analysis of new and renewing microborrower risk behaviors at the Mexican microfinance institution FinComun shows that risk behavior can be predicted. The range of risk behaviors analyzed include: incidence of late payments, maximum number of weeks in arrears, and default. Males generally exhibited …
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Investor risk profiling: an enhanced behavioral finance perspective and technique for identifying client risk profiles
… and advisors. This process, assessed through a risk profiling questionnaire, carries an opportunity to choose the optimal financial product based on the risk tolerance of the investor and thereafter retain the clients and help their investments grow. In this paper, we argue that the traditional …
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THE EFFECTS OF SUCCESSOR CEO’S ORIGIN ON AUDITORS’ CLIENT RISK ASSESSMENT AND CONTINUANCE DECISIONS FOLLOWING A CORPORATE SCANDAL
… succession and successor origin on auditors’ client risk assessment, continuance, and audit effort decisions following a major scandal in a client firm. 83 experienced audit professionals drawn from U.S. public accounting firms participated in a 2 x 2 experiment with the CEO succession …
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The Effect of Process Accountability on the Evaluation of Audit Evidence: An Examination of the Audit Review Process
… examines the effect of accountability and client risk on auditor efficiency and effectiveness during an audit review task. I considered two types of accountability. The first type is outcome accountability, which represents the type of accountability in the current audit review process. The …
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Three Studies of Auditor Independence
… students' cognitive moral development and client risk on students' judgments related to an audit partner's acquiescence to client pressure in an earnings management scenario. The results indicate that students with higher levels of moral reasoning evaluated earnings management as less …
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The Effects of Goal Framing on Auditors' Use of a Decision Aid in Environments of Varied Risk
… diagnose material variances of observed client data from his/her own expectations. The auditor may utilize a decision aid to help in generating potential explanations for a variance; it has, however, the capacity to provide many more explanations than are possible using other means. Under …
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Factors Determining Loan Repayment in Microfinance Institutions: The Case of Dar Es Salaam Clients
… determinants of loan repayments problems by clients in MFIs. Both quantitative and qualitative methods were used to collect data and analysis. Purposive sample was drawn from business premises where persons operating on business financed by microloans from MFIs were found. Qualitative …
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Time is Money: An Examination of Audit Time Budgets and Profitability
… of which factors (i.e., engagement, firm, or client factors) are most impactful in the time budget estimation process. Results suggest the following factors are significant in determining budgeted hours: prior period budgeted hours, prior period budget variance, fee pressure, client size, and …
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Family and Clinician Effects on Costs of Psychiatric Emergency Services Dispositions
… of PES in terms of dollars and restrictiveness, clients, families, providers, payers, and policymakers involved in these services need more understanding of how families affect these key PES outcomes. Marriage and family therapy theories offer frameworks for understanding family and provider …
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An Analysis and Improvement of Robo-Advisory
… a scalable, auditable LLM-driven RA, and limited risk-matched evidence on realised outcomes. Six questions frame the work: RQ1–RQ2 on questionnaires, portfolios and strategies; RQ3 on a mathematical framework; RQ4 on a ChatGPT-4o-based RA; and RQ5–RQ6 on risk-adjusted performance overall and …