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 20 of 34 for “"Standard setting"”.
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An Evaluation of the Standard Setting Performance of the FASB
… on the performance of a regulatory agency in standard setting. I apply this framework to examine whether numerous Financial Accounting Standards Board (FASB) modifications influence the performance of the Board during the standard setting process. These modifications include changes in FASB …
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Accounting from the Perspective of Regulatory History, Private Standard Setting and Family Firm Research
… on the internal sphere of private accounting standard setting of the International Accounting Standards Board (IASB), and on the state of the art of financial accounting and reporting research on family firms. After a brief introduction in chapter 1, chapter 2 explores the impact of accounting …
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A Monte Carlo Approach for Exploring the Generalizability of Performance Standards
… phase tends to stand out among the others: the standard setting process. The standard setting process is a time-consuming and expensive endeavor. While it has received the most attention in the literature among any of the technical issues related to criterion-referenced measurement, little …
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Agenda formation and the Financial Accounting Standards Board
… condition for the issuance of accounting standards has received no attention in the accounting literature. This paper employs a regulatory space metaphor (Hancher and Moran, 1989) as an organizing framework for seven studies of agenda formation. The use of the regulatory space metaphor …
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Essays in modern Macroeconomics
… interesting and relevent extensions to the standard setting.
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Global and local trajectories of social standardisation: The cases of Argentina and Brazil
… type of global governance mechanism – social standardisation – and national political economic structures in two countries of the global South: Argentina and Brazil. In doing so it provides a greater understanding of the emergence of new governance structures and the growing role of actors …
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Fragmentation in International Financial Regulation: Rethinking Financial Regulation for a Multipolar World
International standard-setting bodies emerged as the central response to the intensification of cross-border activities. However, shortcomings in their design, the growing fragmentation of markets, and contextual changes – such as the US’ hostility towards multilateralism, the impacts of Brexit, …
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Impact of Regulatory Interventions and Transitions on Broker-Dealer Audit Quality
… improved following the transfer of BD audit standard-setting responsibility from the accounting industry to the PCAOB. </p>
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All it takes is a nudge: pushing environmental federalism to tackle the massive non-point source pollution problem
… concerns over land use. The water quality standard setting process provides new mediums in which to nudge, but when programs and policies intended to nudge turn into a shove, the judiciary plays an important role in preserving the balance. Contrasting approaches in each watershed provide …
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Implementation of health and social care standards in health and social care services: development and feasibility testing of an implementation support tool
Introduction Health and social care standards are complex quality improvement interventions. Standards are typically made up of evidence-based statements that describe safe, high-quality, person-centred care as an outcome or process of care delivery. They involve multiple stakeholders from multiple …
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Regulation of Mobile Money Services in Tanzania
… has evaluated the contribution of international standard setting bodies and model laws in the making of legal framework that addresses the challenges of M-Money services. However, the focuses of such bodies and model laws have been to the financial transaction conducted by conventional banks. It …
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Rethinking the meaning of a politically exposed person to promote substantive compliance of the financial action task force standards
… with the Financial Action Task Force (FATF) standards. The dissertation observes that the current definition of PEPs is deemed too narrow, thereby hindering substantial compliance with the FATF standards. It highlights the need to broaden the scope of PEPs beyond natural persons to encompass …
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A comparison of critical care transportation modules taught in bachelor's degrees in emergency medical care in South Africa
… is a potential for insufficient benchmarking and standardisation of the critical care module between universities. The results of this study could allow stakeholders to begin the process of academic standardisation. To provide a comprehensive background on the field of critical care transportation …
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Early parenting and attachment experiences : the association with adult affective symptoms
… mediating variables within themes of cognition, standard setting and evaluation, personality, dissociation and current relationships. The nature of the relationship between experiences of early parenting and offspring adult depressive vulnerability is discussed with reference to the background …
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Social and scientific issues in the acceptibility of radiation risks
… unusually large influence on the international standard setting process. This is the International Commission on Radiological Protection (ICRP). Two common, and opposing views, exist over the formulation of protection recommendations by the ICRP. The first, and most widely accepted, is that its …
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An investigation into the ability of non-IFRS earnings measures' to predict future operating cash flows for a sample of South African JSE listed companies
… and investors for valuation purposes and to standard-setting bodies for consideration as part of their current research project on performance reporting. Finally, the results provide justification for non-IFRS earnings measures as valid and useful metrics for analysis of company performance.
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Human rights, modernity and culture: understanding the position of lobola as a form of VAW and the current human rights normative standards and discourse on VAW
… their co-existence with human rights norms and standards on violence against women and discrimination. This dissertation aims to critically interrogate the relationship between culture, violence against women (VAW), and women's rights in Africa. Specifically, it delves into the cultural practice …
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An Analysis of Basel III as a Prophylactic
… is the international agency tasked with standard setting for internationally active banks and within this remit is the charge to position these banks to withstand crisis and possibly forestall the outbreak or spread of crisis. One the other hand, the concept of law serves as an original, …
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Internally generated intangible assets the vaccine for UK listed finance industry financial contagion?
… balance sheets per international accounting standards, as they do not contribute to providing firms with resilience during crises. However, some companies gain a competitive advantage by continuously investing in IGNIAs , which management and investors should prioritize to foster resilience …
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The effect of reporting incentives on International Financial Reporting Standards compliance by unlisted companies in South Africa: using qualitative and quantitative methods
… with International Financial Reporting Standards (IFRS) in South Africa at three levels: the global level, the country level, and the company level. This dissertation also considers whether taking such factors into account in the standard-setting process would lead to improved IFRS …
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