Purpose – The 2008-2009 crisis had no significant impact on the Turkish banking system (TBS), with the TBS achieving a record level of profitability in 2009. The strong position of Turkish banks against the global crisis is attributed generally to the good regulation and risk management in the...

Purpose – The purpose of this paper is to provide an insight of Islamic securitization based on sukuk structures. Design/methodology/approach – Descriptive, analytical, and comparative analyses are used to discuss the risk-sharing behaviour in Islamic securitization through different...

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,...

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...

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...

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....

Purpose – This paper leverages the concept of business information intensity (BII) with the aim of developing a model to assess control deficiency risk (CDR) in organizations. BII measures the extent of use of IT by an organization in its products and value chain. Design/methodology/approach...

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 strategies, policies and processes. However,...

Purpose – The purpose of this paper is to explore the availability of risk disclosures in the annual reports of Malaysian companies by focusing on the non-financial section of the reports. In addition, the paper aims to empirically test the sampled companies' characteristics and to compare the...

Purpose – The purpose of this study is primarily to implement the emerging market (EM) Z-score model to predict bankruptcy and to measure the financial performance of major Islamic banks in the UAE. In addition, this study aims to introduce the Z-score model to this industry as a beneficial...