Integrating governance, risk and compliance? A multi-method analysis of the new Three Lines Model
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DOI: 10.1007/s43546-023-00561-x
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- Howard Davies & Maria Zhivitskaya, 2018. "Three Lines of Defence: A Robust Organising Framework, or Just Lines in the Sand?," Global Policy, London School of Economics and Political Science, vol. 9(S1), pages 34-42, June.
- Slapničar, Sergeja & Vuko, Tina & Čular, Marko & Drašček, Matej, 2022. "Effectiveness of cybersecurity audit," International Journal of Accounting Information Systems, Elsevier, vol. 44(C).
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- Norman, Carolyn Strand & Rose, Anna M. & Rose, Jacob M., 2010. "Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 546-557, July.
- Franklin Nakpodia & Emmanuel Adegbite & Kenneth Amaeshi & Akintola Owolabi, 2018. "Neither Principles Nor Rules: Making Corporate Governance Work in Sub-Saharan Africa," Journal of Business Ethics, Springer, vol. 151(2), pages 391-408, August.
- Turner, Donna, 2022. "Three lines of defence — is it the right model?," Journal of Financial Compliance, Henry Stewart Publications, vol. 5(3), pages 237-247, March.
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Keywords
Corporate governance; Three Lines Model; Three lines of defense; Risk management;All these keywords.
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