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Risk in financial reporting : status, challenges and suggested directions

Borio, Claudio E. V.; Tsatsaronis, Kostas - 2006

Persistent link: https://www.econbiz.de/10003376559

Financial statements as the basis for the systematics of risks in the accounting area

Babuska, Ewa W. - In: Journal of accounting and auditing : research & … 2021 (2021), pp. 1-14

Persistent link: https://www.econbiz.de/10012616139

Risk taking in businesses from an accounting perspective

Türegün, Nida - In: International journal of critical accounting : IJCA 11 (2020) 4, pp. 318-331

Persistent link: https://www.econbiz.de/10012507773

Risk-oriented strategic management accounting in Ukraine

Fomina, Olena; Semenova, Svitlana; Moshkovska, Olena; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 2, pp. 533-543

higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …

Persistent link: https://www.econbiz.de/10014502779

Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives

Asare, Stephen Kwaku; Davidson, Ronald A.; Gramling, … - 2008

We examine internal auditors' fraud risk decisions in response to variations in audit committee quality and management performance incentives. Using an experimental approach, we find that internal auditors serving in a either a self-assessment role or a due diligence role were sensitive to...

Persistent link: https://www.econbiz.de/10009459068

175 years of financial risks and returns in central banking

Abildgren, Kim - 2016

Central banks around the world have substantial domestic and foreign financial assets and liabilities on their balance sheets reflecting their role as monetary authorities. This paper explores the long-term trends in risk and return in central banking using the central bank of Denmark, Danmarks...

Persistent link: https://www.econbiz.de/10011754960