... and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Accounting Cybersecurity Auditing Risk management Digitalization The increasing use of digital technologies among companies has emphasized the importance and role...

...Jing Jia; Lois Munro; Sherrena Buckby Purpose This paper aims to examine the “quality” of narrative risk management disclosures (RMD) from a “quantity” and “richness” (width and depth) perspective, utilising a finer-grained approach. Evidence is then provided on the relationships between RMD...

...Prof. Suresh Cuganesan, Dr. Jim Rooney; Alnoor Bhimani; Mthuli Ncube; Prabhu Sivabalan Purpose – This paper aims to assess the impact of the presence/absence of risk management practices on the risk of merger and acquisition (M&A) failure. Design/methodology/approach – An agency...

... within a single financial institution case study, examining the recursive and emergent characteristics of risk management practice. Design/methodology/approach – Adopting a field study approach within the strategy-as-practice perspective, the paper provides insights into the role of actor...

... advisories on this matter (see IIA, 2012a ; IIA, 2012b , IIA, 2010 ; IIA, 2009b ; IIA UK and Ireland, 2010). The IIA standard 2050 on coordination requires that the: Multiple case studies Risk management Assurance activities Combined assurance implementation Internal control system...

...Nava Subramaniam; Peter Carey; Siti Zaleha Abdul Rasid; Abdul Rahim Abdul Rahman; Wan Khairuzzaman Wan Ismail Purpose The purpose of this paper is to examine the link between management accounting and risk management. The paper measures the extent to which management accounting practices help...

...Gerrit Sarens; Joe Christopher Purpose The purpose of this paper is to investigate whether the weaker focus on risk management and internal control within the Belgian corporate governance guidelines is associated with less developed risk management and internal control systems within Belgian...

... voluntarily and demonstrate a perfect relationship between their IC opinions with high internal audit quality assurance. On the other hand, there is a high level of risk management among those companies who have mandatory IC disclosures. In addition, these companies conduct frequent audit committee meetings...

...Nuno Castanheira; Lúcia Lima Rodrigues; Russell Craig Purpose The purpose of this paper is to analyse company‐specific factors associated with adoption of risk‐based auditing. It seeks to explore the role of internal auditing in enterprise risk management (ERM). Design/methodology/approach...

...Nava Subramaniam; Lisa McManus; Jiani Zhang Purpose The purpose of this paper is to examine how a risk management committee (RMC), as a newly evolving sub‐committee of the board of directors, functions as a key governance support mechanism in the oversight an organisation's risk management...

.... Design/methodology/approach The paper develops a conceptual model that uses BII and CDR to examine alternative approaches to risk management. This model contains four quadrants that provide insight into varying risk management strategies for business processes. CFOs and internal auditors from...

... bodies. Originality/value This paper provides an initial understanding of risk management disclosure practices in Malaysia. The government, through various relevant parties, should devise the means to enhance companies' involvement in risk management disclosure practices. There are also a number...

... of literature on audit‐firm organization, risk management, professions and organization theory. Findings Large‐audit firms are commonly organized as partnerships relying on hierarchy and standardization of work processes to control work. The paper argues that this may be an effective way of organizing audit...

...Ian Fraser; William Henry Purpose The paper aims to report research into ways by which companies identify risks and embed risk management and control procedures and also to report on interactions between internal audit and audit committees and their contributions to risk management. Design...

... Audit committees Directors Risk management Shareholders The Sarbanes‐Oxley Act (2002) (hereafter, SOX or the Act) brought forth sweeping changes in corporate governance practices in the US. The Act stipulates more stringent internal control requirements, demands more timely and extensive...

...Gerrit Sarens; Ignace De Beelde Purpose The purpose of this paper is to describe and compare in a qualitative way how internal auditors perceive their current role in risk management within US and Belgian companies. Design/methodology/approach In order to get adequate data, Chief audit...

... on the Institute of Internal Auditors' definition of internal auditing, the paper predicts that internal audit use is associated with factors related to risk management, strong internal controls and strong corporate governance. To test the predictions, the study combines data from a survey of listed companies...

... to the symbiotic relationship necessary to meet the new threats. Convergence offers a roadmap to a holistic approach to risk management. It is an evolution that is becoming more important to organizations each day. The risk management components of physical security and technology must be treated as financial...

... programs, and executing strategic audits of human resources consistent with the risk management paradigm. Originality/value This paper bridges a gap between the human resource management literature and the internal auditing literature. The literature review below emphasizes the systems approach...

... and strategy appears to be directed inward with less regard to external benchmarking with competitors (Table VII). © Emerald Group Publishing Limited 2005 Performance measures Auditors Risk management Financial analysis Ratios used as performance measures to evaluate the financial...