The purpose of this paper is to constitute a comprehensive framework of risk management and to explore the role played by internal auditors in the audit of risk management. The paper also, attempts to collect internal auditors' opinion regarding other factors on risk-management auditing, where...

This paper analyzes simultaneity and endogeneity of ERM and Corporate Governance. It assesses quantitative relationship between Corporate Governance, ERM and value of the firm. The research results provide quantitative justifications for the boards to make investments in ERM and Corporate...

The study looks at risk reporting practices of SENSEX-listed companies in India. For being able to capture risk information quality, we applied an evaluation scheme with a maximum of 14 points for grading. We found that risk disclosure quality is very low in general with most companies providing...