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Dawgen Continuity Compass™: A Strategic Model for Safeguarding Business Resilience

September 5, 2025by Dr Dawkins Brown

In today’s volatile global economy, the concept of going concern is no longer an abstract accounting principle — it has become an essential business survival question. The global disruptions of recent years — ranging from pandemics and climate risks to geopolitical uncertainty and rapid technological shifts — have heightened the need for organizations to...

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Sector Spotlight: Audit Risks in Jamaica’s Public Sector

September 5, 2025by Dr Dawkins Brown

The public sector is the largest economic actor in Jamaica, influencing everything from fiscal policy and infrastructure development to healthcare and education. With billions of dollars allocated annually through the national budget, effective governance and transparency in financial reporting are critical to maintaining public trust, donor confidence, and fiscal stability. Public sector audits, however, face...

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Sector Spotlight: Audit Risks in Jamaica’s Construction and Real Estate Industry

September 5, 2025by Dr Dawkins Brown

The construction and real estate sector is one of Jamaica’s most dynamic industries, driving infrastructure development, housing, and commercial expansion. From large-scale government projects to private real estate developments, this sector significantly impacts GDP and employment. However, it is also highly complex, capital-intensive, and exposed to multiple risks—making it particularly challenging from an audit...

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Sector Spotlight: Audit Risks in the Jamaican Hospitality and Tourism Industry

September 5, 2025by Dr Dawkins Brown

Tourism is the lifeblood of Jamaica’s economy. The island’s hotels, resorts, restaurants, and entertainment hubs collectively contribute significantly to GDP, foreign exchange earnings, and employment. Yet, the very dynamism of this sector introduces complex financial reporting and audit challenges. From bundled vacation packages and IFRS 15 revenue recognition issues to cash-intensive operations, related-party transactions, and...

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Sector Spotlight: Audit Risks in the Jamaican Financial Services Industry

September 5, 2025by Dr Dawkins Brown

The financial services industry is the backbone of Jamaica’s economy. From commercial banks and credit unions to insurance companies and securities dealers, these institutions provide the capital, liquidity, and trust needed to fuel growth. Yet, the sector is also one of the most highly regulated and risk-prone industries—making the role of auditors critical. With increasing...

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ISA 570 (Revised): Going Concern – Lessons from Recent Global Failures

September 5, 2025by Dr Dawkins Brown

A company’s ability to continue operating as a going concern is fundamental to financial reporting. It underpins valuations, investor decisions, regulatory trust, and strategic planning. If stakeholders lose confidence in an entity’s going concern assumption, the consequences can be devastating—affecting share prices, credit access, and even national economies. ISA 570 (Revised): Going Concern places responsibility...

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ISA 315 in Practice: Identifying and Assessing Risks of Material Misstatement

September 5, 2025by Dr Dawkins Brown

The credibility of financial statements depends on the auditor’s ability to identify and respond to risks that may lead to material misstatement. Investors, regulators, creditors, and Boards rely on these assurances to make informed decisions. At the heart of this responsibility lies ISA 315 (Revised 2019): Identifying and Assessing the Risks of Material Misstatement....

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Mastering IFRS 15: Revenue Recognition in Complex Transactions

September 5, 2025by Dr Dawkins Brown

Revenue is the single most important number in financial statements. It is not only the top line from which profits are derived, but also a critical measure of performance for investors, regulators, creditors, and stakeholders. Yet, determining when and how to recognize revenue has always been one of the most complex areas in accounting. Historically,...

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The Strategic Elevation Model™: Redefining Market Positioning for Sustainable Advantage

September 5, 2025by Dr Dawkins Brown

The Evolution of Strategy For decades, strategic thinkers have grappled with one central question: What does it take for an organization to rise above its competition and remain relevant over the long term? Traditional models have often emphasized competitive positioning—a firm’s ability to carve out a distinctive place in the marketplace. While these approaches...