Harten, Clemens; Meyer, Matthias; … - In: Journal of accounting & organizational change : JAOC 18 (2022) 1, pp. 153-173
Purpose: This paper aims to explore drivers of the effectiveness of risk assessments in risk workshops. Design …/methodology/approach: This study uses an agent-based model to simulate risk assessments in risk workshops. Combining the notions of transactive … memory and the ideal speech situation, this study establishes a risk assessment benchmark and then investigates real …