This study investigates the determinant of the bank risk governance structure. Using bank-
level panel data of 104 commercial banks in 10 ASEAN countries between 2002–2019, we …

The aim of this paper is to review existing literature related to the risk management
committee attributes (RMC) that can facilitate transactions between board committees and …

Purpose This study aims to examine the association between the effectiveness of risk
committee (RC) and firms' performance in Malaysian context. It also explores whether …

Purpose The purpose of this paper is to understand if forensic accounting techniques and
tools could contribute to the deterrence of fraud in financial statements, considering the …

To forestall future financial crises, risk governance has been embraced as a line of defense.
Therefore, this paper seeks to synthesize the risk governance literature, identifying gaps …

It may sound familiar to use Enterprise Risk Management (ERM) to prevent and identify
fraud. However, the use of this well-known strategy in municipal administration is still …

To improve risk management processes, policymakers around the world have encouraged
firms to invest in improving risk oversight and governance practices, such as adoption of a …

Purpose This paper aims to examine the effect of top management support (TMS) and risk
management (RM) on the internal audit activities (IAA) and fraud mitigation (FM) in the …

This study aims to analyze the role of an independent audit committee on the relationship
between the Risk Management Committee (RMC) and audit fees. We use 510 observations …

Purpose While there is an increased demand from various corporate stakeholders on the
need for public companies to have risk management frameworks as well as a stand-alone …