This paper deals with the phenomenon of risk-selection and its appearance in the german compulsory health insurance …

Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks … positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon … balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by …

. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …

. Furthermore, the paper analyzes the development of insurance companies, investment funds and pension funds as important components …

requirements, focused on banks as well as insurance sector, have been developed. These regulatory are concentrated essentially on … insurance industry. These requirements have influenced the asset allocation issue in insurance industry. This section is …

This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC …). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step …-by-step stages of the entire dashboard auditing process of an enterprise from steel industry according to the Activity-Based Costing …

This paper focuses on the effect of auditing activity on corporate performance. To this end, an auditing measure is … derived for six countries based on their national auditing laws. A study is then made of the impact of this legislation on … corporate values in the market. The findingsshow that auditing rules positivly affect company performance. This link is then …