...Evelyn C. Braumann; Martin R. W. Hiebl; Arthur Posch ABSTRACT Research on enterprise risk management (ERM) has increased considerably in the past two decades. Although management accounting researchers have substantially contributed to these advancements, previous reviews of the ERM literature...

...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...

...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...