Showing 1 - 10 of 15
Purpose –This purpose of this paper is to investigate how to implement a combined assurance program. Design/methodology/approach –This paper uses qualitative data obtained through semi-structured interviews with six multinationals at different stages of combined assurance implementation...
Persistent link: https://www.econbiz.de/10011106721
Purpose of the paper: Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been implemented in the USA and in Europe to promote transparency about risks faced by companies, especially by quoted ones. The increase of mandatory risk reporting applying to...
Persistent link: https://www.econbiz.de/10011166308
Three processes reflecting persistence of volatility are initially formulated by evaluating three Lévy processes at a time change given by the integral of a mean-reverting square root process. The model for the mean-reverting time change is then generalized to include non-Gaussian models that...
Persistent link: https://www.econbiz.de/10010905341
The fuzzy set approach has progressively been introduced into many areas of organisational science in order to compensate for certain inadequacies in traditional tools. Indeed behaviourists and expected utility researchers have long been studying the role of ambiguity and vagueness in the human...
Persistent link: https://www.econbiz.de/10011071933
En 2011, 48% des risk managers prennent leurs fonctions dans le cadre d’une création de poste. La proportion de directeurs du développement durable ayant pris leurs fonctions dans le cadre d’une création de poste l’année suivante est voisine. Ces chiffres sont la quantification d’un...
Persistent link: https://www.econbiz.de/10011072456
Over the last three decades, the world economy has been facing stock market crashes, currency crisis, the dot-com and real estate bubble burst, credit crunch and banking panics. As a response, extreme value theory (EVT) provides a set of ready-made approaches to risk management analysis....
Persistent link: https://www.econbiz.de/10011074476
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 – Findings are drawn from a questionnaire survey,...
Persistent link: https://www.econbiz.de/10009319197
Purpose – Concern has been raised over the dubious utility of internal control (IC) reports that contain vague disclosures of unclear meaning or that contain sweeping, albeit, and confusing statements. The purpose of this paper is to examine, from a Malaysian perspective, the internal audit...
Persistent link: https://www.econbiz.de/10009319199
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 companies, when compared to...
Persistent link: https://www.econbiz.de/10009319214
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 in managing risks and the extent of the integration between these two important managerial functions....
Persistent link: https://www.econbiz.de/10009320920