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Dr Dawkins Brown

From Sectoral Silos to Twin Peaks:  Reading Jamaica’s 2026 Reform Correctly

When the Twin Peaks legislation is enacted in 2026, Jamaica will not be relabeling its regulators. It will be re-architecting how the entire financial system is supervised. Boards, securities dealers, insurers, pension trustees and listed issuers that read this reform as a name change will arrive at the cutover unprepared. Those that read it correctly...

The Questions High-Performing Audit Committees Should Be Asking in 2026

A practical agenda for audit committees facing more complexity across financial reporting, sustainability, fraud, and technology. Audit committees in 2026 need sharper questions, not just fuller agendas. Their effectiveness increasingly depends on whether they can probe evidence quality, challenge assumptions, and connect emerging issues across reporting, risk, technology, and assurance. Why better questions matter Audit...

Sustainability Assurance as a Trust Imperative

Why assurance over non-financial reporting is increasingly about credibility, capital, and institutional confidence. Sustainability assurance is becoming a trust imperative because stakeholders increasingly rely on non-financial information to make decisions. The issue for leadership is not only compliance, but whether the organization can sustain confidence in its claims across markets and scrutiny levels. Trust has...

AI in Audit: Opportunity, Oversight, and Executive Accountability

How leaders should think about AI in assurance without confusing technical capability with evidential reliability. AI is changing how audit and assurance work is performed, but it also raises questions about evidence quality, model governance, documentation, and accountability. Executives need a governance lens, not just a productivity lens.   The promise and the temptation AI...

Why Audit Quality Remains Under Global Regulatory Pressure

Persistent inspection findings are signaling deeper operational and governance issues across the assurance ecosystem. Audit quality remains under pressure because recurring inspection findings are revealing structural weaknesses, not isolated execution slips. Regulators are responding by scrutinizing firm systems, engagement performance, and the real-world use of technology and methodology. The persistence problem When regulators continue to...

Fraud, Going Concern, and the Board’s Expanding Risk Mandate

Why classic assurance questions are returning to the center of board oversight in a more volatile and more judgment-heavy economy. Fraud and going concern are once again shaping the assurance conversation because business volatility, financing pressure, and management judgment have increased. Boards need sharper challenge, stronger scenario thinking, and better alignment between strategy, reporting, and...

Sustainability Assurance After ISSA 5000: What Boards Need to Know

How the move to formal sustainability assurance is reshaping oversight, evidence, and executive accountability. Boards can no longer treat sustainability disclosure as an adjacent communications activity. As assurance frameworks mature, the quality of underlying evidence, control design, governance ownership, and cross-functional coordination will determine whether sustainability reporting enhances credibility or exposes organizational weakness. From aspiration...

Audit and Assurance in 2026: The Leadership Agenda

Why boards, CEOs, CFOs, and audit committees are treating assurance as a strategic trust issue rather than a technical back-office function. 2026 is emerging as a hinge year for audit and assurance. Sustainability assurance is moving into operational reality, regulators remain dissatisfied with core audit quality, and firms are being pushed to prove that technology...

Auditing the Token: ISA, IFRS, and the New Assurance Mandate in the Caribbean

Editor’s Note This is the sixth article in a twelve-part Dawgen Global series introducing DAGAF™ — the Digital Asset Governance & Assurance Framework. Articles 1 through 5 set out the inflection-point argument, mapped the foreign regulatory regimes, established the architecture of DAGAF™, and treated Pillar 1 (Governance and Board Oversight) and Pillar 3 (Tax Treatment...

Tokenization and the Caribbean Tax Code: The Treatment Questions Nobody Has Answered

Editor’s Note This is the fifth article in a twelve-part Dawgen Global series introducing DAGAF™ — the Digital Asset Governance & Assurance Framework. Articles 1 through 4 set out the inflection-point argument, mapped the foreign regulatory regimes, established the architecture of DAGAF™, and treated Pillar 1 (Governance and Board Oversight) in detail. This article treats...

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https://www.dawgen.global/wp-content/uploads/2023/07/Foo-WLogo.png

Dawgen Global is an integrated multidisciplinary professional service firm in the Caribbean Region. We are integrated as one Regional firm and provide several professional services including: audit,accounting ,tax,IT,Risk, HR,Performance, M&A,corporate recovery and other advisory services

Where to find us?
https://www.dawgen.global/wp-content/uploads/2019/04/img-footer-map.png
Dawgen Social links
Taking seamless key performance indicators offline to maximise the long tail.

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© 2024 Copyright Dawgen Global. All rights reserved.