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Resilience Indicator Framework (RIF™): Quantifying Continuity for Smarter Business Decisions

September 5, 2025by Dr Dawkins Brown

The sustainability of any organization depends on more than its financial statements. While profitability and cash flows remain central, the true resilience of a business is tested by its ability to withstand shocks, adapt to change, and recover from disruption. In a volatile business environment — characterized by economic uncertainty, regulatory shifts, cyber threats,...

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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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Bond Market Opportunities for SMEs: Turning Vision into Viability

September 2, 2025by Dr Dawkins Brown

From Vision to Reality Across the Caribbean, small and medium-sized enterprises (SMEs) are the engine of economic growth. They create jobs, drive innovation, and strengthen industries from agriculture and manufacturing to tourism and services. Yet, many SMEs share the same frustration: access to capital. Traditional financing options—bank loans and equity—often come with barriers. Banks...

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Bond Financing vs. Bank Loans: Which Is Right for Your Business?

September 2, 2025by Dr Dawkins Brown

The Caribbean Financing Dilemma For Caribbean businesses, the question of financing is often one of the most difficult strategic decisions. Whether you are an SME owner in Barbados seeking capital for expansion, or a regional conglomerate in Jamaica eyeing acquisitions, the financing route you choose can determine how quickly and sustainably your business grows. Traditionally,...

Newer Posts

Older Posts

Resilience Indicator Framework (RIF™): Quantifying Continuity for Smarter Business Decisions

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

Sector Spotlight: Audit Risks in Jamaica’s Public Sector

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

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

Sector Spotlight: Audit Risks in the Jamaican Financial Services Industry

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

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

Bond Market Opportunities for SMEs: Turning Vision into Viability

Bond Financing vs. Bank Loans: Which Is Right for Your Business?

March 15, 2026ISO 14001 in Practice: Auditing Environmental Management Systems

March 15, 2026Board ESG Oversight: What Good Governance Looks Like Under Audit

March 15, 2026Auditing the Social Pillar: Supply Chain, DEI & Human Rights Assurance

March 14, 2026The Greenwashing Audit: Testing ESG Claims Against Evidence

March 14, 2026Auditing Climate Risk: Scope 1, 2 & 3 Emissions Under IFRS S2

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