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The risk management of nothing

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  1. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
  2. Elizabeth Sheedy & Dominic S. B. Canestrari‐Soh, 2023. "Does executive accountability enhance risk management and risk culture?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4093-4124, December.
  3. Anne Maurand-Valet & Agnès Paradas, 2011. "Norme Iso 14001 Et Gestion Des Ressources Humaines (Grh). Etude Du Cas D’Une Petite Entreprise (Pe) Par Une Methodologie Hybride," Post-Print hal-02539220, HAL.
  4. Sylvie Héroux & Mélanie Roussy, 2020. "Three cases of compliance with governance regulation: an organizational learning perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(2), pages 449-479, June.
  5. Gavin Cassar & Joseph Gerakos, 2017. "Do risk management practices work? Evidence from hedge funds," Review of Accounting Studies, Springer, vol. 22(3), pages 1084-1121, September.
  6. Nicolas Dufour & Emmanuel Laffort, 2018. "La fraude est-elle gérable ? Application au cas des assurances complémentaires santé," Post-Print hal-03335959, HAL.
  7. Christopher D. Ittner & Jeremy Michels, 2017. "Risk-based forecasting and planning and management earnings forecasts," Review of Accounting Studies, Springer, vol. 22(3), pages 1005-1047, September.
  8. Andrea Kampmann & Burkhard Pedell, 2022. "Using Storytelling to Promote Organizational Resilience: An Experimental Study of Different Forms of Risk Communication," Schmalenbach Journal of Business Research, Springer, vol. 74(4), pages 695-725, December.
  9. Jacqueline Christensen & Pamela Kent & Tom Smith, 2016. "The decision to outsource risk management services," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 985-1015, December.
  10. Fischer, Michael Daniel & Ferlie, Ewan, 2013. "Resisting hybridisation between modes of clinical risk management: Contradiction, contest, and the production of intractable conflict," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 30-49.
  11. Nicolas Dufour & Béatrice Bon-Michel, 2014. "La mesure du risque dans la société du calcul : du dénombrement au discernement. Cas du risque opérationnel bancaire," Post-Print hal-01899431, HAL.
  12. Jennifer Kunz & Mathias Heitz, 2021. "Banks’ risk culture and management control systems: A systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 439-493, December.
  13. Williams, James W., 2013. "Regulatory technologies, risky subjects, and financial boundaries: Governing ‘fraud’ in the financial markets," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 544-558.
  14. Mariusz Karwowski & Monika Raulinajtys‐Grzybek, 2021. "The application of corporate social responsibility (CSR) actions for mitigation of environmental, social, corporate governance (ESG) and reputational risk in integrated reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1270-1284, July.
  15. Céline Baud & Nathalie Lallemand-Stempak, 2024. "Quantitative technologies and reflexivity: The role of tools and their layouts in the case of credit risk management," Post-Print hal-04419872, HAL.
  16. Ena Pecina & Danijela Miloš Sprčić & Ivana Dvorski Lacković, 2022. "Qualitative Analysis of Enterprise Risk Management Systems in the Largest European Electric Power Companies," Energies, MDPI, vol. 15(15), pages 1-19, July.
  17. Jupe, Robert, 2012. "The privatization of British Energy: Risk transfer and the state," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 116-129.
  18. Aneil Tripathy, 2017. "Translating to risk: The legibility of climate change and nature in the green bond market," Economic Anthropology, Wiley Blackwell, vol. 4(2), pages 239-250, June.
  19. Eahab Elsaid & Nancy D Ursel, 2012. "Age, CEO Succession, and Risk Taking," Accounting and Finance Research, Sciedu Press, vol. 1(2), pages 1-77, November.
  20. Anthony Asher & Tracy Wilcox, 2022. "Virtue and Risk Culture in Finance," Journal of Business Ethics, Springer, vol. 179(1), pages 223-236, August.
  21. Leaver, Meghan & Reader, Tom W., 2017. "Safety culture in financial trading: an analysis of trading misconduct investigations," LSE Research Online Documents on Economics 69210, London School of Economics and Political Science, LSE Library.
  22. Alexis Catanzaro & Christine Teyssier, 2021. "Export promotion programs, export capabilities, and risk management practices of internationalized SMEs," Small Business Economics, Springer, vol. 57(3), pages 1479-1503, October.
  23. Elisabetta Mafrolla & Felice Matozza, 2014. "Risk management and firm size: a survey of Italian private companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 87-108.
  24. Anisoara Apetri & Camelia Mihalciuc & Oana Iuliana Mihai, 2015. "The Legal Framework For The Implementation Of Ifrs And Their Implications In The Banking System From Romania," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 279-288.
  25. Ch V V S N V Prasad, 2021. "Benefits of Enterprise Risk Management: A Systematic Review of Literature," GATR Journals jfbr181, Global Academy of Training and Research (GATR) Enterprise.
  26. Duan, Yunlong & Mu, Chang & Yang, Meng & Deng, Zhiqing & Chin, Tachia & Zhou, Li & Fang, Qifeng, 2021. "Study on early warnings of strategic risk during the process of firms’ sustainable innovation based on an optimized genetic BP neural networks model: Evidence from Chinese manufacturing firms," International Journal of Production Economics, Elsevier, vol. 242(C).
  27. Posch, Arthur, 2020. "Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  28. Marshall, Alasdair & Ojiako, Udechukwu & Wang, Victoria & Lin, Fenfang & Chipulu, Maxwell, 2019. "Forecasting unknown-unknowns by boosting the risk radar within the risk intelligent organisation," International Journal of Forecasting, Elsevier, vol. 35(2), pages 644-658.
  29. O’Regan, Philip & Killian, Sheila, 2014. "‘Professionals who understand’: Expertise, public interest and societal risk governance," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 615-631.
  30. Mouna Aloui & Bassem Salhi & Anis Jarboui, 2019. "Market risk, corporate governance, and the regulation during the recent financial crisis," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 15(5), pages 700-718, May.
  31. Slapničar, Sergeja & Axelsen, Micheal & Bongiovanni, Ivano & Stockdale, David, 2023. "A pathway model to five lines of accountability in cybersecurity governance," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
  32. Walter Gontarek & Ruth Bender, 2019. "Examining risk governance practices in global financial institutions: the adoption of risk appetite statements," Journal of Banking Regulation, Palgrave Macmillan, vol. 20(1), pages 74-85, March.
  33. Gunnar Wahlström, 2013. "Bank Risk Measurement: A Critical Evaluation at a European Bank," Accounting and Finance Research, Sciedu Press, vol. 2(3), pages 1-24, August.
  34. Jemaa, Fatma, 2022. "Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management," Accounting, Organizations and Society, Elsevier, vol. 103(C).
  35. Kaifala, Gabriel B. & Paisey, Catriona & Paisey, Nicholas J., 2021. "The UK pensions landscape – A critique of the role of accountants and accounting technologies in the treatment of social and societal risks," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 75(C).
  36. Annisette, Marcia & Prasad, Ajnesh, 2017. "Critical accounting research in hyper-racial times," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 5-19.
  37. Tahira Naseem & Faisal Shahzad & Ghazanfar Ali Asim & Ijaz Ur Rehman & Faisal Nawaz, 2020. "Corporate social responsibility engagement and firm performance in Asia Pacific: The role of enterprise risk management," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 501-513, March.
  38. Florio, Cristina & Leoni, Giulia, 2017. "Enterprise risk management and firm performance: The Italian case," The British Accounting Review, Elsevier, vol. 49(1), pages 56-74.
  39. Power, Michael, 2009. "Opportunity out of crisis: Economic sociology and the analysis of risk, regulation and security," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 10(2), pages 3-5.
  40. Aldegwy, Mohamed & Thiemann, Matthias, 2016. "How economics got it wrong: Formalism, equilibrium modelling and pseudo-optimization in banking regulatory studies," SAFE Working Paper Series 138, Leibniz Institute for Financial Research SAFE.
  41. Mónica Hernández-Madrigal & Cristina Aibar-Guzmán & Beatriz Aibar-Guzmán & Élfego Ramírez-Flores, 2020. "Are external pressures always behind ERM implementation? Evidence from Spanish listed firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 86-100, September.
  42. Arnold, Vicky & Benford, Tanya & Canada, Joseph & Sutton, Steve G., 2015. "Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 1-16.
  43. Leen Paape & Roland F. Spekl�, 2012. "The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study," European Accounting Review, Taylor & Francis Journals, vol. 21(3), pages 533-564, January.
  44. Christiansen, Ulrik & Thrane, Sof, 2014. "The prose of action: The micro dynamics of reporting on emerging risks in operational risk management," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 427-443.
  45. Meidell, Anita & Kaarbøe, Katarina, 2017. "How the enterprise risk management function influences decision-making in the organization – A field study of a large, global oil and gas company," The British Accounting Review, Elsevier, vol. 49(1), pages 39-55.
  46. Ivana Dvorski Lacković & Nataša Kurnoga & Danijela Miloš Sprčić, 2022. "Three-factor model of Enterprise Risk Management implementation: exploratory study of non-financial companies," Risk Management, Palgrave Macmillan, vol. 24(2), pages 101-122, June.
  47. Nawrocki, Tomasz Leszek & Jonek-Kowalska, Izabela, 2016. "Assessing operational risk in coal mining enterprises – Internal, industrial and international perspectives," Resources Policy, Elsevier, vol. 48(C), pages 50-67.
  48. Monia Castellini & Vincenzo Riso, 2023. "The Role of Citizens in the Municipalities? Risk Management Process: An Overview in Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 143-163.
  49. Stuart Gordon, 2020. "Regulating Humanitarian Governance: Humanitarianism and the ‘Risk Society’," Politics and Governance, Cogitatio Press, vol. 8(4), pages 306-318.
  50. Arena, Marika & Arnaboldi, Michela & Palermo, Tommaso, 2017. "The dynamics of (dis)integrated risk management: a comparative field study," LSE Research Online Documents on Economics 84285, London School of Economics and Political Science, LSE Library.
  51. Meghan P. Leaver & Tom W. Reader, 2019. "Safety Culture in Financial Trading: An Analysis of Trading Misconduct Investigations," Journal of Business Ethics, Springer, vol. 154(2), pages 461-481, January.
  52. Crovini, Chiara & Ossola, Giovanni & Britzelmaier, Bernd, 2021. "How to reconsider risk management in SMEs? An Advanced, Reasoned and Organised Literature Review," European Management Journal, Elsevier, vol. 39(1), pages 118-134.
  53. Younes Belfellah & David Carassus, 2016. "L'Accountability dans l'entreprise publique : Revue de littérature et proposition d'un cadre d'analyse," Post-Print hal-01902221, HAL.
  54. Coskun Cakar & Frédéric Gautier, 2016. "L'Auditeur Interne Comme Observateur De Second Ordre : Un Besoin Pour Identifier Et Evaluer Les Risques Au Sein Des Organisations," Post-Print hal-01901151, HAL.
  55. Chiara Crovini & Giovanni Ossola & Pier Luigi Marchini, 2018. "Cyber Risk. The New Enemy for Risk Management in the Age of Globalisation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 135-155.
  56. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
  57. Blome, Constantin & Schoenherr, Tobias, 2011. "Supply chain risk management in financial crises--A multiple case-study approach," International Journal of Production Economics, Elsevier, vol. 134(1), pages 43-57, November.
  58. Alexis Catanzaro & Christine Teyssier, 2020. "Export promotion programs, export capabilities, and risk management practices of internationalized SMEs," Post-Print hal-03034452, HAL.
  59. Therese R. Viscelli & Mark S. Beasley & Dana R. Hermanson, 2016. "Research Insights About Risk Governance," SAGE Open, , vol. 6(4), pages 21582440166, November.
  60. Simon Ashby & Trevor Buck & Stephanie Nöth-Zahn & Thomas Peisl, 2018. "Emerging IT Risks: Insights from German Banking," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 43(2), pages 180-207, April.
  61. Baudot, Lisa & Cooper, David J., 2022. "Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector," Accounting, Organizations and Society, Elsevier, vol. 99(C).
  62. Vicky Arnold, 2018. "The changing technological environment and the future of behavioural research in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 315-339, June.
  63. Baud, Céline & Chiapello, Eve, 2017. "Understanding the disciplinary aspects of neoliberal regulations: The case of credit-risk regulation under the Basel Accords," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 46(C), pages 3-23.
  64. Rebecca Levy Orelli & Filippo Zanin, 2021. "Governing the firm: Innovation, performance and risk," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 5-14.
  65. Brian Shapiro & Michael Naughton, 2015. "The Expression of Espoused Humanizing Values in Organizational Practice: A Conceptual Framework and Case Study," Journal of Business Ethics, Springer, vol. 126(1), pages 65-81, January.
  66. Nicolas Dufour Docteur En Gestion & Emmanuel Laffort, 2016. "Gestion de la fraude : vers un triptyque Responsabilisation des acteurs-Autonomie-Sanction. Cas d'application au sein du secteur des assurances complémentaires santé," Post-Print hal-03335947, HAL.
  67. Lim, Chu Yeong & Woods, Margaret & Humphrey, Christopher & Seow, Jean Lin, 2017. "The paradoxes of risk management in the banking sector," The British Accounting Review, Elsevier, vol. 49(1), pages 75-90.
  68. Emmanuel Laffort & Nicolas Dufour, 2019. "Fraud phenomenon seen from Luhmann's systemic perspective," Working Papers hal-02010162, HAL.
  69. Zbysław Dobrowolski & Grzegorz Drozdowski & Mirela Panait, 2022. "Understanding the Impact of Generation Z on Risk Management—A Preliminary Views on Values, Competencies, and Ethics of the Generation Z in Public Administration," IJERPH, MDPI, vol. 19(7), pages 1-13, March.
  70. Samuel McPhilemy, 2013. "Formal Rules versus Informal Relationships: Prudential Banking Supervision at the FSA Before the Crash," New Political Economy, Taylor & Francis Journals, vol. 18(5), pages 748-767, October.
  71. Power, Michael, 2013. "The apparatus of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 525-543.
  72. Michele Rubino, 2021. "A Comparison of the Main ERM Frameworks: How Limitations and Weaknesses can be Overcome Implementing IT Governance," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(12), pages 203-203, July.
  73. Emilia Klepczarek, 2016. "Disclosure of risk information in the European banking sector," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 16, pages 350-366, December.
  74. Stoel, M. Dale & Muhanna, Waleed A., 2011. "IT internal control weaknesses and firm performance: An organizational liability lens," International Journal of Accounting Information Systems, Elsevier, vol. 12(4), pages 280-304.
  75. Power, Michael & Ashby, Simon & Palermo, Tommaso, 2013. "Risk culture in financial organisations: a research report," LSE Research Online Documents on Economics 67978, London School of Economics and Political Science, LSE Library.
  76. Manuela Lucchese & Giuseppe Sannino & Paolo Tartaglia Polcini, 2020. "Il risk management approach nelle Universit? italiane: prime riflessioni su vincoli e opportunit?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 111-136.
  77. Mouna Hazgui & Marion Brivot, 2022. "Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics," Journal of Business Ethics, Springer, vol. 175(4), pages 741-758, February.
  78. Gordon Müller-Seitz, 2014. "Von Risiko zu Resilienz — Zum Umgang mit Unerwartetem aus Organisationsperspektive," Schmalenbach Journal of Business Research, Springer, vol. 66(68), pages 102-122, January.
  79. Radcliffe, Vaughan S. & Spence, Crawford & Stein, Mitchell & Wilkinson, Brett, 2018. "Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 45-59.
  80. Fabio Monteduro & Ilenia Cecchetti & Ylenia Lai & Veronica Allegrini, 2021. "Does stakeholder engagement affect corruption risk management?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 759-785, September.
  81. Slagmulder, Regine & Devoldere, Bart, 2018. "Transforming under deep uncertainty: A strategic perspective on risk management," Business Horizons, Elsevier, vol. 61(5), pages 733-743.
  82. Arena, Marika & Arnaboldi, Michela & Azzone, Giovanni, 2010. "The organizational dynamics of Enterprise Risk Management," Accounting, Organizations and Society, Elsevier, vol. 35(7), pages 659-675, October.
  83. Bakken, Tore & Holt, Robin & Zundel, Mike, 2013. "Time and play in management practice: An investigation through the philosophies of McTaggart and Heidegger," Scandinavian Journal of Management, Elsevier, vol. 29(1), pages 13-22.
  84. Angela Zeier Roeschmann, 2014. "Risk Culture: What It Is and How It Affects an Insurer's Risk Management," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 17(2), pages 277-296, September.
  85. Gurd, Bruce & Helliar, Christine, 2017. "Looking for leaders: ‘Balancing’ innovation, risk and management control systems," The British Accounting Review, Elsevier, vol. 49(1), pages 91-102.
  86. Bram Pieket Weeserik & Marco Spruit, 2018. "Improving Operational Risk Management Using Business Performance Management Technologies," Sustainability, MDPI, vol. 10(3), pages 1-20, February.
  87. Carlin Dowling & W. Robert Knechel & Robyn Moroney, 2018. "Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 353-380, September.
  88. Brychko, Maryna & Semenog, Andrii, 2018. "Efficiency as a new ideology of trust-building corporate governance," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 913-925, September.
  89. Monika Wieczorek-Kosmala & Joanna Błach & Joanna Trzęsiok, 2018. "Analysis of Bankruptcy Threat for Risk Management Purposes: A Model Approach," IJFS, MDPI, vol. 6(4), pages 1-17, December.
  90. Mikes, Anette, 2011. "From counting risk to making risk count: Boundary-work in risk management," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 226-245.
  91. R. P. M. (René-Pascal) van den Boom, 2022. "Do Dutch SMEs Manage Financial Risk Rationally? Implications from an Empirical Study," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 14(7), pages 1-44, July.
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