Guides & Publications

Why the IOSCO Principles matter The International Organization of Securities Commissions is the global standard-setter for securities regulation. Its membership comprises the securities regulators of more than 130 jurisdictions, collectively responsible for over 95 per cent of the world’s securities markets. The IOSCO Objectives and Principles of Securities Regulation, first published in 1998 and...

Advisory & Consulting Audit & Assurance Board & Governance Caribbean Business Corporate Finance & M&A Financial Services Regulatory & Standards Risk & Compliance

The Diagnosis Behind the Reform: Why Jamaica Chose Twin Peaks, and What It Must Now Deliver

May 2, 2026by Dr Dawkins Brown

What actually happened at SSL On 17 January 2023, a Jamaican investor went public with allegations that her investment account at Stocks and Securities Limited — a securities dealer regulated by the Financial Services Commission for over four decades — had been systematically drained over a period of years. Within days, what began as one...

Accounting & BPO AI & Emerging Technology Audit & Assurance Board & Governance ESG & Sustainability

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

May 1, 2026by Dr Dawkins Brown

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...

Audit & Assurance ESG & Sustainability

Sustainability Assurance as a Trust Imperative

May 1, 2026by Dr Dawkins Brown

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...

Accounting & BPO Advisory & Consulting AI & Emerging Technology Audit & Assurance Regulatory & Standards

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

May 1, 2026by Dr Dawkins Brown

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...

Board & Governance ESG & Sustainability

Sustainability Assurance After ISSA 5000: What Boards Need to Know

May 1, 2026by Dr Dawkins Brown

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 & Assurance Board & Governance Crisis & Resilience Dawgen Frameworks & Series IT & Digital Transformation Regulatory & Standards

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

April 28, 2026by Dr Dawkins Brown

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...

AI & Emerging Technology Dawgen Frameworks & Series IT & Digital Transformation Regulatory & Standards

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

April 28, 2026by Dr Dawkins Brown

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...

Accounting & BPO Advisory & Consulting AI & Emerging Technology Board & Governance Business Development & Entrepreneurship Caribbean Business Corporate Finance & M&A Regulatory & Standards

Boards, Fiduciaries, and the Tokenized Balance Sheet: Governance and Board Oversight in the Caribbean

April 28, 2026by Dr Dawkins Brown

Editor’s Note This is the fourth article in a twelve-part Dawgen Global series introducing DAGAF™ — the Digital Asset Governance & Assurance Framework. Articles 1 through 3 established the inflection-point argument, mapped the foreign regulatory regimes, and set out the architecture of DAGAF™ itself. This article opens the pillar deep-dives, treating Pillar 1 — Governance...

AI & Emerging Technology Board & Governance Regulatory & Standards

AI Governance for the Caribbean Boardroom: What the Board Owns, What Management Owns, and Where Decision Rights Belong

April 26, 2026by Dr Dawkins Brown

IN THIS ARTICLE Reading time: 20 minutes The ninth article of twelve, and the first article of Act IV — The Decision. Acts I through III established orientation, guardrails, and application. Act IV asks the question those three acts have been building toward: how should a Caribbean board actually govern AI? The answer most...

Newer Posts

Older Posts

Measuring Jamaica Against IOSCO: A Principles-Based Diagnostic of the Jamaican Capital Market

The Diagnosis Behind the Reform: Why Jamaica Chose Twin Peaks, and What It Must Now Deliver

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

Sustainability Assurance as a Trust Imperative

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

Sustainability Assurance After ISSA 5000: What Boards Need to Know

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

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

AI Governance for the Caribbean Boardroom: What the Board Owns, What Management Owns, and Where Decision Rights Belong

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