... Licensed re-use rights only Internal audit COVID-19 pandemic Risk management Crisis management Organizational resilience Remote working The CAEs we interviewed have on average 27 years of internal and external audit experience. They shared their outlook on the internal audit profession...

...Ruchi Agarwal Purpose This study aims to explore the adoption of enterprise risk management (ERM) in developing and developed countries. Is there a similarity or difference between the two contrasting institutional markets and the reasons behind them? Design/methodology/approach The adoption...

... the institutional changes brought about by the COVID-19 pandemic on the Bahraini insurance sector. This study also examines how those changes affected the risk management practices. This study deploys a qualitative methodology with a case study design. The data are collected from multiple sources...

... This explorative study is based on 32 semi-structured interviews with 37 participants who are heads of risk management or top managers in German firms from different industries with different ownership structures. Findings Interviewees perceive risk culture to be largely controllable. The authors identify...

...Fabienne-Sophie Schäfer; Bernhard Hirsch; Christian Nitzl Purpose Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk management practices in public administrations. Furthermore...

...Peter Murr; Nieves Carrera Purpose This study aims to understand how institutional logics influence the adoption and implementation of risk management (RM) practices by government entities in a non-western, developing country. Design/methodology/approach This study draws on the institutional...

...Malik Muneer Abu Afifa; Isam Saleh Purpose This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to investigate the interaction (moderating) effect of each of the four...

...Nizar Mohammad Alsharari Purpose This paper aims to explain the implementation process of risk management (RM) practices as a trade facilitation initiative in a public organization undergoing public sector reform and modernization processes in Jordan. Design/methodology/approach The paper...

...Irvine Lapsley Purpose The purpose of this paper is to study the pandemic from the perspective of the UK health-care system and risk management. Design/methodology/approach This paper follows a storytelling perspective. The author reflects on his experiences through the lens of research...

... practitioner, I was involved in various ways in multiple fields and enterprises. To the question, “What did you do in COVID?”, I can answer that, as an independent member of a metropolitan local council audit and risk committee, I monitored audit and assurance arrangements and deliberated on risk management...

... between risk, risk management and management accounting and control practices (Soin and Collier, 2013 , p. 83). The interplay implies both benefits and costs because, as Grabner and Moers (2013) indicate, the value of one control system depends on the use of another control system, and vice versa...

...Nava Subramaniam; Paul Collier; Michelle Phang; Gary Burke Purpose The purpose of this paper is to investigate the relations between perceived business uncertainty (PBU), use of external risk management (RM) consultants, formalisation of RM, magnitude of RM methods and perceived organisational...