... Regulation Risk governance Semi-structured interviews Preparers Users Banking sector Accounting disclosure Risk reporting is a crucial component of risk management, serving as a vital mechanism for institutions to communicate their risk exposures, management strategies and compliance...

...Mostafa Kamal Hassan; Mustafa Elkasih Abdulkarim; Hazem Ramadan Ismael Purpose This study aims to investigate the association between organisational culture (OC) and the extent to which risk governance (RG) practices are implemented in Qatar. Design/methodology/approach It relies...

... in an organization are associated with the probability of adopting/considering ERM practices. Research limitations/implications This paper helps to identify challenges of implementing risk governance and management in SMEs that shed light on the regulatory setting which we rather know a little about its impacts...