Jia, Jing; Li, Zhongtian; Munro, Lois - In: Pacific Accounting Review 31 (2019) 3, pp. 438-461
Purpose: This paper aims to examine the relationship between risk management committees (RMCs) and risk management disclosure (RMD) quality. Specifically, the existence of stand-alone RMCs and a number of RMC characteristics, including RMC size, RMC independence, number of RMC meetings and RMC...