1-3 of 3
Keywords: enterprise risk management
Close
Sort by
Journal Articles
Journal Articles
Journal of Management Accounting Research (2021) 33 (1): 7–32.
Published: 01 April 2021
...Mark S. Beasley; Nathan C. Goldman; Christina M Lewellen; Michelle McAllister ABSTRACT Risk oversight by the board of directors is a key component of a firm's enterprise risk management framework, and recently, boards have paid more attention to their firm's tax-planning activities. In this study...
Includes: Supplementary data
Journal Articles
Journal of Management Accounting Research (2020) 32 (2): 159–182.
Published: 01 June 2020
...Christopher D. Ittner; Daniel F. Oyon ABSTRACT This study provides exploratory evidence on the associations between the assignment of senior-level “risk ownership” and the sophistication of the enterprise risk management (ERM) process, ERM sophistication differences in firms with single versus...