budgeting model to quantify the risk and uncertainty connected with establishing a new bank branch. Uses net present value (NPV … gives a better indication of the risk involved in the project.  …

the reduction in compensation risk offered by RPE should reduce compensation cost and thus provide a good reason for the …

subsequent firm performance. Suggests that since options do not create losses when share prices decline, they encourage more risk … firm performance but that the link is stronger for ownership in high risk situations, but lower performance where risk is …

and asset return volatility are all increased. Concludes that the plans decrease managers’ risk aversion.  …

In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and … issues. This paper compares the different positions in respect of audit risk, materiality and judgement that have been …

Purpose In most financial institutions, chief risk officers (CROs) and their risk management (RM) staff fulfill a role … in managing risk exposures, yet their lack of involvement in the governance has been cited as an influential factor that … improve their risk governance structures to better weather potential future crises. Assuming that CROs and risk committees are …

investigate the link between risk sharing and governance, providing a new perspective for analysis with less emphasis on … risk governance. Originality/value – The contribution to knowledge provided by this study is rooted in the …