The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study

European Accounting Review

Volumn 21, Issue 3, 2012, Pages 533-564

  Paape, Leen ^a   Speklé, Roland F ^a  

^a NYENRODE BUSINESS UNIVERSITY   (Netherlands)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84863836431     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180.2012.661937     Document Type: Article

References (26)

1. Arena, M., Arnaboldi, M. and Azzone, G. 2010. The organizational dynamics of enterprise risk management. Accounting, Organizations and Society, 35(7): 659-675.
2. Beasley, M. S., Clune, R. and Hermanson, D. R. 2005. Enterprise risk management: an empirical analysis of factors associated with the extent of implementation. Journal of Accounting and Public Policy, 24: 521-531.
3. Beasley, M., Pagach, D. and Warr, R. 2008. Information conveyed in hiring announcements of senior executives overseeing enterprise-wide risk management processes. Journal of Accounting, Auditing & Finance, 23: 311-332.
4. Bhimani, A. 2003. A study of the emergence of management accounting system ethos and its influence on perceived system success. Accounting, Organizations and Society, 28: 523-548.
5. Collier, P. M., Berry, A. J. and Burke, G. T. 2006. Risk and management accounting: best practice guidelines for enterprise-wide internal control procedures. CIMA Research Executive Summary Series, 2(11)
6. Collier, P. M., Berry, A. J. and Burke, G. T. 2007. Risk and Management Accounting: Best Practice Guidelines for Enterprise-Wide Internal Control Procedures, Oxford: CIMA/Elsevier.
7. COSO. 2004a. Enterprise Risk Management-Integrated Framework. Executive Summary & Framework (Committee of Sponsoring Organizations of the Treadway Commission),
8. COSO. 2004b. Enterprise Risk Management-Integrated Framework: Application Techniques. Executive Summary & Framework (Committee of Sponsoring Organizations of the Treadway Commission),
9. DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics, 3: 183-199.
10. Demski, J. S. 1969. Decision-performance control. The Accounting Review, XLIV: 669-679.
11. Deumes, R. and Knechel, W. R. 2008. Economic incentives for voluntary reporting on internal risk management and control systems. Auditing: A Journal of Practice & Theory, 27: 35-66.
12. Francis, J. R. 2004. What do we know about audit quality?. British Accounting Review, 36: 345-368.
13. Gordon, L. A., Loeb, M. P. and Tseng, C. 2009. Enterprise risk management and firm performance: a contingency perspective. Journal of Accounting and Public Policy, 28: 301-327.
14. Ittner, C. D. and Larcker, D. F. 2001. Assessing empirical research in management accounting: a value-based perspective. Journal of Accounting and Economics, 32: 349-410.
15. Kane, G. D. and Velury, U. 2004. The role of institutional ownership in the market for auditing services: an empirical investigation. Journal of Business Research, 57: 976-983.
16. Kaplan, R. S. 2011. Accounting scholarship that advances professional knowledge and practice. The Accounting Review, 86: 367-383.
17. Kleffner, A. E., Lee, R. B. and McGannon, B. 2003. The effect of corporate governance on the use of enterprise risk management: evidence from Canada. Risk Management and Insurance Review, 6: 53-73.
18. Liebenberg, A. P. and Hoyt, R. E. 2003. The determinants of enterprise risk management: evidence from the appointment of chief risk officers. Risk Management and Insurance Review, 6: 37-52.
19. Lovata, L. M. and Costigan, M. L. 2002. Empirical analysis of adopters of economic value added. Management Accounting Research, 13: 215-228.
20. Mikes, A. 2008. Chief risk officers at crunch time: compliance champions of business partners?. Journal of Risk Management in Financial Institutions, 2: 7-25.
21. Mikes, A. 2009. Risk management and calculative cultures. Management Accounting Research, 20: 18-40.
22. Power, M. 2009. The risk management of nothing. Accounting, Organizations and Society, 34: 849-855.
23. Thaler, R. H. and Johnson, E. J. 1990. Gambling with the house money and trying to break even: the effects of prior outcomes on risky choice. Management Science, 36: 643-660.
24. Tversky, A. and Kahneman, D. 1992. Advances in prospect theory: cumulative representation of uncertainty. Journal of Risk and Uncertainty, 5: 297-323.
25. Wahlström, G. 2009. Risk management versus operational action: Basel II in a Swedish context. Management Accounting Research, 20: 53-68.
26. Woods, M. 2009. A contingency perspective on the risk management control system within Birmingham City Council. Management Accounting Research, 20: 69-81.