...Zeshan Ghafoor; Irfan Ahmed; Arshad Hassan Purpose This study aims to examine the impact of audit committee (AC) characteristics and enterprise risk management (ERM) on stock price synchronicity (SYNCH). Design/methodology/approach Based on a sample of 437 US-based firms over the period 2010...

...Birendra K. Mishra; Erik Rolland; Asish Satpathy; Michael Moore Purpose This study aims to examine the factors influencing enterprise risk management and propose a framework for identifying and explaining the components of enterprise risk management. To enable broader analytical thinking about...

...Nava Subramaniam; Peter Carey; Laura de Zwaan; Jenny Stewart; Nava Subramaniam Purpose The purpose of this paper is to examine the impact of internal auditors' involvement in enterprise risk management (ERM) on perceptions of their willingness to report a breakdown in risk procedures and whether...