Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems
By Rogier Deumes, W. Robert Knechel. 2008
241 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/15ce0508510efe587ec4b6479245fe08b6de64a9
How researchers see this paper
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In Accounting
- K. Hussainey
- Hichem Khlif
- Hany Elzahar
- Tamer Elshandidy
- I. Fraser
- L. Paape
- Karla M. Johnstone
- Margaret H. Christ
Citations in the corpus
- Aggregated, Voluntary and Mandatory Risk Disclosure Incentives: Evidence from UK FTSE All Share Companies (2013, methodology): “However, Gigler and Hemmer (1998), Marshall and Weetman (2002) and Deumes and Knechel (2008) support Dye’s earlier work.”
- A Post-SOX Examination of Factors Associated with the Size of Internal Audit Functions (2012, background): “The resulting agency problems give rise to increased risks (Williamson 1967; Deumes and Knechel 2008) and, therefore, a greater need for an effective internal audit function to manage these risks.”
- The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study (2012, background): “…and those to which no governance codes apply is caused by widespread voluntary adoption of corporate governance regulation by the latter group (cf. Deumes and Knechel, 2008), and that sustains that the effect of stock exchange listing has nothing to do with stricter enforcement, but merely…”
- The association between risk disclosure and firm characteristics: a meta-analysis (2016, background): “Finally, large firms may enjoy economies of scale in developing, implementing, and reporting information regarding market, management and internal control risks since they have more resources to afford disclosure production costs comparative to smaller ones (Deumes and Knechel, 2008; Lopes and Rodri”
- Determinants of narrative risk disclosures in UK interim reports (2012, background): “While, Deumes and Knechel (2008), Elshandidy et al. (2011), Hassan (2009), Marshall and Weetman (2007), and Taylor et al. (2010) found a positive relationship between the two variables, Abraham and Cox (2007), Linsley and Shrives (2006), and Rajab and Handley-Schachler (2009) found insignificant…”