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Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors

Citations

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Cited by:

  1. Simphiwe Mahlangu & Riyad Moosa, 2023. "IT Knowledge Requirements of an External Auditor," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 12, July.
  2. Mojca Marc & Marika Arena & Darja Peljhan, 2023. "The role of interactive style of use in improving risk management effectiveness," Risk Management, Palgrave Macmillan, vol. 25(2), pages 1-21, June.
  3. Peter Blokland & Genserik Reniers, 2019. "An Ontological and Semantic Foundation for Safety and Security Science," Sustainability, MDPI, vol. 11(21), pages 1-25, October.
  4. Bojan Obrenovic & Jianguo Du & Danijela Godinic & Diana Tsoy & Muhammad Aamir Shafique Khan & Ilimdorjon Jakhongirov, 2020. "Sustaining Enterprise Operations and Productivity during the COVID-19 Pandemic: “Enterprise Effectiveness and Sustainability Model”," Sustainability, MDPI, vol. 12(15), pages 1-27, July.
  5. Bryan K. Church & Narisa Tianjing Dai & Xi (Jason) Kuang & Xuejiao Liu, 2020. "The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1756-1787, September.
  6. Mohamed Gaber & Samy Garas & Edward Lusk, 2020. "Audit risk calibration: Extending the Non-GAAP SEC-Filter," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(4), pages 182-195, July.
  7. Raden Roro Widya Ningtyas Soeprajitno & Sri Ningsih & Iman Harymawan & Bablu Kumar Dhar & Suham Cahyono, 2023. "The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia," SAGE Open, , vol. 13(4), pages 21582440231, December.
  8. Ben Kajwang, 2022. "Theoretical review of enterprise risk management culture drivers for insurance firms in Kenya," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(5), pages 210-217, July.
  9. Dan Dacian Cuzdriorean, 2018. "Auditing Research: A Review Of Recent Research Advances," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 6(4), pages 14-26.
  10. Michelle R. Lowry & Anthony Vance & Marshall D. Vance, 2026. "Inexpert Supervision: Field Evidence on Boards’ Oversight of Cybersecurity," Management Science, INFORMS, vol. 72(2), pages 783-804, February.
  11. Sorin Gabriel Anton & Anca Elena Afloarei Nucu, 2020. "Enterprise Risk Management: A Literature Review and Agenda for Future Research," JRFM, MDPI, vol. 13(11), pages 1-22, November.
  12. Ahmet Onay, 2020. "The Role of Internal Audit from New Enterprise Risk Management Frameworks Perspective: Research in Turkey," Istanbul Business Research, Istanbul University Business School, vol. 49(2), pages 177-200, November.
  13. Francesca Manes-Rossi & Giuseppe Nicolo & Rebecca Levy Orelli, 2017. "Reshaping Risk Disclosure through Integrated Reporting: Evidence from Italian Early Adopters," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(10), pages 1-11, September.
  14. Jianxiong Chen & Chung-Cheng Yang, 2021. "Competitive Revenue Strategies in the Medical Consumables Industry: Evidence from Human Resources, Research and Development Expenses and Industry Life Cycle," IJERPH, MDPI, vol. 18(6), pages 1-20, March.
  15. Nguyen, Quang Khai, 2022. "Determinants of bank risk governance structure: A cross-country analysis," Research in International Business and Finance, Elsevier, vol. 60(C).
  16. Siwei Gao & Hsiao-Tang Hsu & Fang-Chun Liu, 2025. "Enterprise Risk Management, Financial Reporting and Firm Operations," Risks, MDPI, vol. 13(3), pages 1-28, March.
  17. Adams, Michael, 2025. "Should insurance be disclosed in corporate financial statements? An analysis of the views of stakeholders," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
  18. Kenneth L. Bills & Christie Hayne & Sarah E. Stein & Richard C. Hatfield, 2021. "Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 545-585, March.
  19. Green, Wendy J. & Cheng, Mandy M., 2019. "Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 1-14.
  20. Minfeng Yu & Yi Si & Gaoliang Tian & Lei Zhang, 2023. "Climate risk and audit fees: An international study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 4989-5025, December.
  21. Richard Arhinful & Leviticus Mensah & Jerry Seth Owusu-Sarfo, 2024. "The impact of corporate governance on debt service obligations: evidence from automobile companies listed on the Tokyo stock exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 501-519, December.
  22. Johnston, Joseph & Soileau, Jared, 2020. "Enterprise risk management and accruals estimation error," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
  23. Su, Kun & Zhang, Miaomiao & Liu, Chengyun, 2022. "Financial derivatives, analyst forecasts, and stock price synchronicity: Evidence from an emerging market," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 81(C).
  24. Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens, 2018. "Correlates of Sustainability Audits by Internal Auditors," Working Papers 1803, College of the Holy Cross, Department of Economics.
  25. Bailey, Cristina & Filzen, Joshua J., 2025. "Reprint of: Audit committee member busyness and risk factor disclosure," The British Accounting Review, Elsevier, vol. 57(1).
  26. Grygoriy Shamborovskyi & Yuliia Nehoda & Nataliya Demidova & Volodymyr Tarashchenko & Svitlana Breus, 2021. "Modeling Study on Risk Identification in the Process of Anti-Crisis Enterprise Management," JRFM, MDPI, vol. 14(2), pages 1-14, February.
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