You searched for subject:( Internal auditing Corporate governance Risk management Brazil Isomorphisms Mathematics ).
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1.
[No author].
Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil
.
Degree: 2016, Fundação Escola de Comércio Ãlvares Penteado
URL: http://tede.fecap.br:8080/jspui/handle/jspui/765 
► The main objective of this research was to raise and present isomorphism???s evidences in Operational Risk Management (ORM) of Financial Institutions (FIs) operating in Brazil.…
(more)
▼ The main objective of this research was to raise and present isomorphism???s evidences in Operational
Risk Management (ORM) of Financial Institutions (FIs) operating in
Brazil. As specific objectives, to identify convergences and evaluate why they occur. It was made a qualitative and descriptive study of the historical development of ORM in FIs, regulations and similar works. It was carried out content analysis of "Pillar 3" Reports from ten IFs (75% of total assets) that acted in
Brazil between 2013 and 2015. It was used descriptive categorizations of situations/events based on the theoretical framework, classified as performance evidence. It was found the presence of 100% of categories from coercive mechanism, 78% from the normative and 70% from the mimetic, proving the simultaneous performance of the mechanisms. The main categories for mechanism and disclosure index were: a) Coercive: related to legal compliance (100%); other
risk management beyond the mandatory (89%); Business Continuity Plan (78%), a model of the three defense lines (56%), and prioritization of risks (56%). b) normative: committee responsibilities, executive officers and alike (100%); training in operational
risk (78%), and dissemination of the
risk culture (67%). c) mimetic: the use of technology in ORM (100%) and in loss databases (78%); the standardization of procedures between headquarters and branches (78%), as well as the use of indicators (78%). As a convergence point, there is a search for improvement of the ORM, and the compliance with requested criteria for approval of
internal models to calculate capital requirements. The homogenization of the ORM was due to the legal demands, and its beneficial effects positively change the environment. The public disclosure of principles, the best practices and "Pillar 3" Reports allow other companies to use the main information and implement their own ORM structures. As future researches, we suggest the evolution of operational losses and evidence of the ORM performance; the current development stage of
internal models; the profile analysis of people hired in the area, from the perspective of normative isomorphism; the technologies used in the ORM to identify mimetic isomorphism; the categories update of each mechanism, including technology area characteristics and human resources; as well as the research replication for companies
subject to specific regulations, such as SOX and capital markets.
Advisors/Committee Members: PELEIAS, Ivam Ricardo (advisor), http://lattes.cnpq.br/1583907056732686 (advisor).
Subjects/Keywords: Auditoria interna. Governan??a corporativa. . Administra????o de risco ??? Brasil. Isomorfismos (Matem??tica).;
Internal auditing. Corporate governance. Risk management - Brazil. Isomorphisms (Mathematics).
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APA ·
Chicago ·
MLA ·
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CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
author], [. (2016). Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil
. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/765
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
author], [No. “Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil
.” 2016. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 04, 2021.
http://tede.fecap.br:8080/jspui/handle/jspui/765.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
author], [No. “Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil
.” 2016. Web. 04 Mar 2021.
Vancouver:
author] [. Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil
. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. [cited 2021 Mar 04].
Available from: http://tede.fecap.br:8080/jspui/handle/jspui/765.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
author] [. Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil
. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/765
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
2.
[No author].
Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil.
Degree: 2016, Fundação Escola de Comércio Ãlvares Penteado
URL: http://tede.fecap.br:8080/jspui/handle/jspui/725
► The main objective of this research was to raise and present isomorphism???s evidences in Operational Risk Management (ORM) of Financial Institutions (FIs) operating in Brazil.…
(more)
▼ The main objective of this research was to raise and present isomorphism???s evidences in Operational
Risk Management (ORM) of Financial Institutions (FIs) operating in
Brazil. As specific objectives, to identify convergences and evaluate why they occur. It was made a qualitative and descriptive study of the historical development of ORM in FIs, regulations and similar works. It was carried out content analysis of "Pillar 3" Reports from ten IFs (75% of total assets) that acted in
Brazil between 2013 and 2015. It was used descriptive categorizations of situations/events based on the theoretical framework, classified as performance evidence. It was found the presence of 100% of categories from coercive mechanism, 78% from the normative and 70% from the mimetic, proving the simultaneous performance of the mechanisms. The main categories for mechanism and disclosure index were: a) Coercive: related to legal compliance (100%); other
risk management beyond the mandatory (89%); Business Continuity Plan (78%), a model of the three defense lines (56%), and prioritization of risks (56%). b) normative: committee responsibilities, executive officers and alike (100%); training in operational
risk (78%), and dissemination of the
risk culture (67%). c) mimetic: the use of technology in ORM (100%) and in loss databases (78%); the standardization of procedures between headquarters and branches (78%), as well as the use of indicators (78%). As a convergence point, there is a search for improvement of the ORM, and the compliance with requested criteria for approval of
internal models to calculate capital requirements. The homogenization of the ORM was due to the legal demands, and its beneficial effects positively change the environment. The public disclosure of principles, the best practices and "Pillar 3" Reports allow other companies to use the main information and implement their own ORM structures. As future researches, we suggest the evolution of operational losses and evidence of the ORM performance; the current development stage of
internal models; the profile analysis of people hired in the area, from the perspective of normative isomorphism; the technologies used in the ORM to identify mimetic isomorphism; the categories update of each mechanism, including technology area characteristics and human resources; as well as the research replication for companies
subject to specific regulations, such as SOX and capital markets.
Advisors/Committee Members: PELEIAS, Ivam Ricardo (advisor), http://lattes.cnpq.br/1583907056732686 (advisor).
Subjects/Keywords: Auditoria interna. Governan??a corporativa. Administra????o de risco - Brasil.;
Auditing, internal. Corporate governance. Risk management - Brazil.
Record Details
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Record Details
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❌
APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
author], [. (2016). Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil.
(Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/725
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
author], [No. “Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil.
” 2016. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 04, 2021.
http://tede.fecap.br:8080/jspui/handle/jspui/725.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
author], [No. “Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil.
” 2016. Web. 04 Mar 2021.
Vancouver:
author] [. Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil.
[Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. [cited 2021 Mar 04].
Available from: http://tede.fecap.br:8080/jspui/handle/jspui/725.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
author] [. Evid??ncias do isomorfismo na gest??o de riscos operacionais em institui????es financeiras que atuam no Brasil.
[Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/725
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
3.
Erşan, Caner.
İç denetim alanında risk yönetiminin kavramsal analizi: Conceptual analysis of risk management in the field of internal auditing.
Degree: Siyasal Bilgiler Fakültesi, 2018, University of Ankara
URL: http://hdl.handle.net/20.500.12575/68780
► IIA'ya göre iç denetim: ''Bir kurumun faaliyetlerini geliştirmek ve onlara değer katmak amacını güden bağımsız ve objektif bir güvence ve danışmanlık faaliyetidir.'' ve odak noktasını:…
(more)
▼ IIA'ya göre iç denetim: ''Bir kurumun faaliyetlerini geliştirmek ve onlara değer katmak amacını güden bağımsız ve objektif bir güvence ve danışmanlık faaliyetidir.'' ve odak noktasını: ''
Risk Yönetimi'', ''Kontrol'' ve ''Kurumsal Yönetim'' süreçleri oluşturur. İç denetim alanında
risk yönetiminin kavramsal boyutunu ve önemini belirlemek için,
risk yönetimi ile bu kavramlar arasındaki etkileşim ağının analiz edilmesi gerekir. Aralarında güçlü ilişkiler barındıran bu kavramların analiz edilmesi; soyut
risk yönetim kavramlarının zihinlerde somutlaştırılmasına, ortak bir çerçevede algılanmasına ve
risk yönetim faaliyetlerinin etkinliğinin arttırılmasına katkı sağlayacaktır.
Risk yönetimi geniş bir literatür ve uygulama yelpazesine sahiptir, bu yüzden
risk yönetiminde farklı anlayışlar ve değerlendirmeler yapılabilir. İç denetimin kapsamı;
risk yönetimi, yönetişim ve kontrol süreçleri ile ilgilidir, bu nedenle bu çalışma iç denetim kapsamında sadece
risk yönetiminin kavramsal analizini içermektedir. COSO ve IIA tarafından yayınlanan belgeler, bu çalışmanın temel felsefesini oluşturmuştur.
According to IIA,
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations and it focus on: ''
Risk Management,'' ''Control'' and ''
Governance'' processes, to determine the conceptual dimension and importance of
risk management in the field of
internal auditing, the interaction network among
risk management and these concepts needs to be analyzed. Analyzing these concepts which have strong relations among them will contribute to embody the concepts of abstract
risk management in minds, to be perceived in a common framework and to increase the effectiveness of
risk management activities.
Risk management has a wide range of literatures and practices therefore there can be different understandings and assessments in
risk management. The scope of
internal auditing is related to the
risk management,
governance and control processes so this study included just conceptual analysis of
risk management within the scope of
internal auditing. The documents published by COSO and IIA point of view constituted the basic philosophy of this study.
Advisors/Committee Members: Ateş, Özgür (advisor).
Subjects/Keywords: İç denetim; Risk yönetimi; Kurumsal yönetim; Internal auditing; Risk management; Governance
Record Details
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APA ·
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Manager
APA (6th Edition):
Erşan, C. (2018). İç denetim alanında risk yönetiminin kavramsal analizi: Conceptual analysis of risk management in the field of internal auditing. (Masters Thesis). University of Ankara. Retrieved from http://hdl.handle.net/20.500.12575/68780
Chicago Manual of Style (16th Edition):
Erşan, Caner. “İç denetim alanında risk yönetiminin kavramsal analizi: Conceptual analysis of risk management in the field of internal auditing.” 2018. Masters Thesis, University of Ankara. Accessed March 04, 2021.
http://hdl.handle.net/20.500.12575/68780.
MLA Handbook (7th Edition):
Erşan, Caner. “İç denetim alanında risk yönetiminin kavramsal analizi: Conceptual analysis of risk management in the field of internal auditing.” 2018. Web. 04 Mar 2021.
Vancouver:
Erşan C. İç denetim alanında risk yönetiminin kavramsal analizi: Conceptual analysis of risk management in the field of internal auditing. [Internet] [Masters thesis]. University of Ankara; 2018. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/20.500.12575/68780.
Council of Science Editors:
Erşan C. İç denetim alanında risk yönetiminin kavramsal analizi: Conceptual analysis of risk management in the field of internal auditing. [Masters Thesis]. University of Ankara; 2018. Available from: http://hdl.handle.net/20.500.12575/68780
University of South Africa
4.
Moodley, Asogan.
Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler
.
Degree: 2019, University of South Africa
URL: http://hdl.handle.net/10500/25546
► The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along…
(more)
▼ The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, government expenditure increased considerably. However, continuous service delivery protests in recent years indicate that government has not been operating optimally. The Department of Planning, Monitoring and Evaluation and National Treasury introduced Organisational Performance
Management (OPM) to improve service delivery. Government also adopted
internal auditing as a mechanism to improve OPM because of
internal auditing’s mandate, role and body of knowledge.
This study explored the implementation of OPM as a
management tool to assist national departments in effectively delivering goods and services to the public economically and efficiently. The study also explored the adoption of
internal auditing by national departments as a mechanism to improve OPM.
The study followed a sequential mixed methods approach. The chief audit executives of eighteen national departments participated in the quantitative phase. Interviews were held with employees from four national departments as well as two monitoring departments. Departmental officials included five deputy directors-general, three chief directors, four directors, one deputy director and one senior
internal auditor. Seven focus group discussions were held with twenty-two
internal auditors from the four departments. Sixty-four documents were analysed.
The study found that national departments have implemented systems of OPM and the reporting of quarterly performance information but are at different levels of maturity. However,
governance and reporting fatigue and a reluctance to implement effective consequence
management for poor performance may be undermining optimal performance. National departments may be also preparing strategic plans, annual performance plans and annual reports simply for compliance rather than for optimal
performance. The study also found that
internal auditors may not have a thorough understanding of the department’s performance environment and consequently undertake limited assessments of OPM, focusing mainly on quarterly performance information (PI) and documentation rather than on organisational strategy. However, management’s expectations from
internal auditing go beyond assessing the quarterly PI and require advice and guidance on strategic imperatives. The appropriate skills, knowledge and training of
internal auditors therefore require review.
Management expects assurance of sustainable future performance of the department.
Internal auditing currently stands positioned to make an evolutionary transformation into becoming the most important strategic partner to
management. However, under-theorisation and a restricted
internal auditing approach inhibit its natural evolution.
Advisors/Committee Members: Ackers, Barry (advisor), Odendaal, Elizabeth Margaretha (advisor).
Subjects/Keywords: Combined assurance;
Control;
Governance;
Internal auditing;
Internal auditing standards;
Monitoring and evaluation;
Organisational performance management;
Performance information reporting;
Risk management
Record Details
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Share »
Record Details
Similar Records
Cite
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❌
APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Moodley, A. (2019). Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler
. (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/25546
Chicago Manual of Style (16th Edition):
Moodley, Asogan. “Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler
.” 2019. Masters Thesis, University of South Africa. Accessed March 04, 2021.
http://hdl.handle.net/10500/25546.
MLA Handbook (7th Edition):
Moodley, Asogan. “Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler
.” 2019. Web. 04 Mar 2021.
Vancouver:
Moodley A. Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler
. [Internet] [Masters thesis]. University of South Africa; 2019. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/10500/25546.
Council of Science Editors:
Moodley A. Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler
. [Masters Thesis]. University of South Africa; 2019. Available from: http://hdl.handle.net/10500/25546
5.
Gericke, Robert Carsten.
Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany.
Degree: 2015, RCAAP
URL: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ual.pt:11144/1184
► In this monograph, we have discussed various aspects of corporate governance and risk management from an international viewpoint and with a special focus on Brazil…
(more)
▼ In this monograph, we have discussed various aspects of
corporate governance and
risk
management from an international viewpoint and with a special focus on
Brazil and Germany
as well as banking, taking into account the developments since the beginning of the latest
financial crisis in 2007/2008.
Clearly,
Brazil and Germany are quite different countries – culturally and economically. Still,
there are some similarities, reflected for instance in total market capitalization of listed
companies or the Open Budget Index.
In terms of
corporate governance, we could confirm that the general impression is still that of
clear differences, but when looking deeper into the different topics, we found that diff erences
are diminishing as
Brazil is improving in these areas, while Germany appears to progress
quite slowly.
With regards to
risk management, differences are perceived to be strong overall, but appear to
be muted in the area of financial services, certainly due to strict and similar or even identical
regulation (e.g. Basel III).
Our analysis of data from surveys used for this study shows that there have been moderate
increases in perceived quality, regulation and importance of both,
risk management and
corporate governance. This is largely true for both countries; still we found that especially
regarding
corporate governance, such increases have been lower or even non-existent in
Germany.
The reason might be that the Brazilian society feels a stronger necessity to improve in those
areas than that of Germany, which might have started from a higher level. Still, the crises
(financial and European sovereign) have had more impact – although still moderate – on
Germany than on
Brazil.
The hypotheses that
corporate governance and
risk management had become more important
over the 2007-2013 period could however not be fully confirmed, given that results of the
analysis of annual reports did not produce consistent results.
Agreement existed amongst participants in our survey that
risk management is a part of
corporate governance, although also here, affirmation from participants covering Germany
was weaker than that from respondents working in
Brazil.
Consequently, we believe that
risk management should be included as a section in its own
right in those
corporate governance codes where this is not yet the case today. This would also help to further strengthen the conceptual integration of
risk management as part of
corporate governance and might support the advancement of both.
Furthermore, the establishment of
risk-, advisory- and remuneration-committees (where not
already in place) and Family Councils for family-owned businesses might be helpful to instill
more discipline and achieve a higher
internal independence.
In summary, no major changes have been perceived to have taken place in the areas of…
Advisors/Committee Members: Pereira, Renato.
Subjects/Keywords: Corporate governance; risk management; financial institutions; Brazil; Germany
Record Details
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Cite
Share »
Record Details
Similar Records
Cite
« Share
❌
APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Gericke, R. C. (2015). Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany. (Thesis). RCAAP. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ual.pt:11144/1184
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Gericke, Robert Carsten. “Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany.” 2015. Thesis, RCAAP. Accessed March 04, 2021.
http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ual.pt:11144/1184.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Gericke, Robert Carsten. “Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany.” 2015. Web. 04 Mar 2021.
Vancouver:
Gericke RC. Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany. [Internet] [Thesis]. RCAAP; 2015. [cited 2021 Mar 04].
Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ual.pt:11144/1184.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Gericke RC. Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany. [Thesis]. RCAAP; 2015. Available from: http://www.rcaap.pt/detail.jsp?id=oai:repositorio.ual.pt:11144/1184
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
6.
Gericke, Robert C.
Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany.
Degree: 2015, RCAAP
URL: http://www.rcaap.pt/detail.jsp?id=oai:localhost:11144/1184
► In this monograph, we have discussed various aspects of corporate governance and risk management from an international viewpoint and with a special focus on Brazil…
(more)
▼ In this monograph, we have discussed various aspects of
corporate governance and
risk
management from an international viewpoint and with a special focus on
Brazil and Germany
as well as banking, taking into account the developments since the beginning of the latest
financial crisis in 2007/2008.
Clearly,
Brazil and Germany are quite different countries – culturally and economically. Still,
there are some similarities, reflected for instance in total market capitalization of listed
companies or the Open Budget Index.
In terms of
corporate governance, we could confirm that the general impression is still that of
clear differences, but when looking deeper into the different topics, we found that diff erences
are diminishing as
Brazil is improving in these areas, while Germany appears to progress
quite slowly.
With regards to
risk management, differences are perceived to be strong overall, but appear to
be muted in the area of financial services, certainly due to strict and similar or even identical
regulation (e.g. Basel III).
Our analysis of data from surveys used for this study shows that there have been moderate
increases in perceived quality, regulation and importance of both,
risk management and
corporate governance. This is largely true for both countries; still we found that especially
regarding
corporate governance, such increases have been lower or even non-existent in
Germany.
The reason might be that the Brazilian society feels a stronger necessity to improve in those
areas than that of Germany, which might have started from a higher level. Still, the crises
(financial and European sovereign) have had more impact – although still moderate – on
Germany than on
Brazil.
The hypotheses that
corporate governance and
risk management had become more important
over the 2007-2013 period could however not be fully confirmed, given that results of the
analysis of annual reports did not produce consistent results.
Agreement existed amongst participants in our survey that
risk management is a part of
corporate governance, although also here, affirmation from participants covering Germany
was weaker than that from respondents working in
Brazil.
Consequently, we believe that
risk management should be included as a section in its own
right in those
corporate governance codes where this is not yet the case today. This would also help to further strengthen the conceptual integration of
risk management as part of
corporate governance and might support the advancement of both.
Furthermore, the establishment of
risk-, advisory- and remuneration-committees (where not
already in place) and Family Councils for family-owned businesses might be helpful to instill
more discipline and achieve a higher
internal independence.
In summary, no major changes have been perceived to have taken place in the areas of…
Advisors/Committee Members: Pereira, Renato.
Subjects/Keywords: Corporate governance; risk management; financial institutions; Brazil; Germany
Record Details
Similar Records
Cite
Share »
Record Details
Similar Records
Cite
« Share
❌
APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Gericke, R. C. (2015). Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany. (Thesis). RCAAP. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:localhost:11144/1184
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Gericke, Robert C. “Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany.” 2015. Thesis, RCAAP. Accessed March 04, 2021.
http://www.rcaap.pt/detail.jsp?id=oai:localhost:11144/1184.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Gericke, Robert C. “Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany.” 2015. Web. 04 Mar 2021.
Vancouver:
Gericke RC. Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany. [Internet] [Thesis]. RCAAP; 2015. [cited 2021 Mar 04].
Available from: http://www.rcaap.pt/detail.jsp?id=oai:localhost:11144/1184.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Gericke RC. Corporate Governance & Risk Management in Financial Institutions: An International Comparison between Brazil and Germany. [Thesis]. RCAAP; 2015. Available from: http://www.rcaap.pt/detail.jsp?id=oai:localhost:11144/1184
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
7.
[No author].
An??lise de conte??do aplicada aos relat??rios de auditoria das empresas de tecnologia da informa????o no Brasil
.
Degree: 2014, Fundação Escola de Comércio Ãlvares Penteado
URL: http://132.0.0.61:8080/tede/handle/tede/533
► The several crises and many scandals occurred in the recent history of the Financial Market, brings about discussions concerning audit work aiming auditing report issuance.…
(more)
▼ The several crises and many scandals occurred in the recent history of the Financial Market, brings about discussions concerning audit work aiming
auditing report issuance. Therefore, this research aims to determine the level of regulatory compliance relating to the audit report established by Resolutions n??. CFC 1.231/09 - ISA 700, CFC n?? 1.232/09 - ISA 705, CFC n??. 1.233/09 - ISA 706 on the
auditing reports issued by companies of information technology sector, available on the website of BM&FBovespa. To reach the proposed goal we have performed a study based on the technique of document analysis and content analysis, in which we have attempted to identify the content of the reports of selected audits adequacy, determined by the existing rules for the issuance of the
auditing report. The research is descriptive and qualitative approach have been used, checking the contents of 25 audit reports of companies in the information technology industry in which we have compared the mandatory content established by the standard with the contents of the reports. It has been found that: the reports issued by independent
auditing firms on the financial statements of the Information Technology companies for the period 2010-2012. It can be concluded that the reports analyzed, show adequacy to the regulations currently in force, in 10 of the 16 mandatory items established by those rules. However, it has been verified inadequacy as to the way exception is presented in the reports, i.e., through an emphasis paragraph, when it should be in an specific paragraph for exceptions. All the information collected is described and analyzed in the development of this work
Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).
Subjects/Keywords: Auditoria interna - Legisla????o;
Auditoria interna Empresas - Brasil;
Governan??a corporativa;
Auditing, internal - Law and legislation;
Auditing, internal -Business enterprises - Brazil;
Corporate governance -
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CSE |
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Manager
APA (6th Edition):
author], [. (2014). An??lise de conte??do aplicada aos relat??rios de auditoria das empresas de tecnologia da informa????o no Brasil
. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/533
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
author], [No. “An??lise de conte??do aplicada aos relat??rios de auditoria das empresas de tecnologia da informa????o no Brasil
.” 2014. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 04, 2021.
http://132.0.0.61:8080/tede/handle/tede/533.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
author], [No. “An??lise de conte??do aplicada aos relat??rios de auditoria das empresas de tecnologia da informa????o no Brasil
.” 2014. Web. 04 Mar 2021.
Vancouver:
author] [. An??lise de conte??do aplicada aos relat??rios de auditoria das empresas de tecnologia da informa????o no Brasil
. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2014. [cited 2021 Mar 04].
Available from: http://132.0.0.61:8080/tede/handle/tede/533.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
author] [. An??lise de conte??do aplicada aos relat??rios de auditoria das empresas de tecnologia da informa????o no Brasil
. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2014. Available from: http://132.0.0.61:8080/tede/handle/tede/533
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Bond University
8.
Trotman, Andrew J.
Internal Audit Quality : a Multi-Stakeholder Analysis.
Degree: 2013, Bond University
URL: https://epublications.bond.edu.au/theses/81
► This thesis investigates the concept of internal audit quality. The internal audit function (IAF) is a key component in an organisation’s corporate governance system. Despite…
(more)
▼ This thesis investigates the concept of internal audit quality. The internal audit function (IAF) is a key component in an organisation’s corporate governance system. Despite the importance of the IAF to organisations, little is known about IAF quality beyond the viewpoint of the external auditor or beyond the IAF’s role of assuring financial reporting. The objective of this thesis is to better understand what is IAF quality by considering the experiences of other corporate governance stakeholders.
Subjects/Keywords: Corporate governance; Auditing, Internal; Auditing.; Business Administration, Accounting (0272)
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APA ·
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Export
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Manager
APA (6th Edition):
Trotman, A. J. (2013). Internal Audit Quality : a Multi-Stakeholder Analysis. (Thesis). Bond University. Retrieved from https://epublications.bond.edu.au/theses/81
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Trotman, Andrew J. “Internal Audit Quality : a Multi-Stakeholder Analysis.” 2013. Thesis, Bond University. Accessed March 04, 2021.
https://epublications.bond.edu.au/theses/81.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Trotman, Andrew J. “Internal Audit Quality : a Multi-Stakeholder Analysis.” 2013. Web. 04 Mar 2021.
Vancouver:
Trotman AJ. Internal Audit Quality : a Multi-Stakeholder Analysis. [Internet] [Thesis]. Bond University; 2013. [cited 2021 Mar 04].
Available from: https://epublications.bond.edu.au/theses/81.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Trotman AJ. Internal Audit Quality : a Multi-Stakeholder Analysis. [Thesis]. Bond University; 2013. Available from: https://epublications.bond.edu.au/theses/81
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Johannesburg
9.
Barclay, Darion Jerome.
A corporate governance framework for Sector Education and Training Authorities (SETAs).
Degree: 2012, University of Johannesburg
URL: http://hdl.handle.net/10210/5254
► D.Litt et Phil.
The establishment of Sector Education and Training Authorities (SETAs) was seen as a way of addressing the continued shortage of skilled professionals…
(more)
▼ D.Litt et Phil.
The establishment of Sector Education and Training Authorities (SETAs) was seen as a way of addressing the continued shortage of skilled professionals in order to ensure a competitive South African economy in the global environment. The SETAs attracted much media attention as a result of poor service delivery primarily attributed to poor corporate governance. Despite the many positive contributions by SETAs, they remain the most criticized entities in post-democratic South Africa. The study entails a description, explanation and assessment of the concepts corporate governance, risk management and compliance in SETAs. The legislative framework that underpins good corporate governance is identified and explained. The roles of the board and its fiduciary duties, and of the audit committee and the roles of executive management are described in order to ensure a clear understanding of each of them and a separation of each from the others. The concepts corporate governance, risk management and compliance are inseparable from the well-being of any organization. The board of an entity is ultimately accountable for the implementation of good corporate governance. Its role can be of value only if it is properly constituted, is functioning effectively and if its role is understood by all parties concerned. The manifestations of poor corporate governance include poor financial management, non-compliance with policies and procedures, lack of capacity building and the lack of a formalized nomination system to identify suitably qualified and experienced board members. By exercising corporate governance in an accountable and transparent manner, the most appropriate developmental policy objectives to sustainably develop a society by mobilizing and applying all available resources in the public and private sectors in the most efficient, efficient and democratic way will be achieved.
Subjects/Keywords: Corporate governance; Sector Education and Training Authorities; Risk management; Compliance auditing; Occupational training
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APA ·
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Export
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Manager
APA (6th Edition):
Barclay, D. J. (2012). A corporate governance framework for Sector Education and Training Authorities (SETAs). (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/5254
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Barclay, Darion Jerome. “A corporate governance framework for Sector Education and Training Authorities (SETAs).” 2012. Thesis, University of Johannesburg. Accessed March 04, 2021.
http://hdl.handle.net/10210/5254.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Barclay, Darion Jerome. “A corporate governance framework for Sector Education and Training Authorities (SETAs).” 2012. Web. 04 Mar 2021.
Vancouver:
Barclay DJ. A corporate governance framework for Sector Education and Training Authorities (SETAs). [Internet] [Thesis]. University of Johannesburg; 2012. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/10210/5254.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Barclay DJ. A corporate governance framework for Sector Education and Training Authorities (SETAs). [Thesis]. University of Johannesburg; 2012. Available from: http://hdl.handle.net/10210/5254
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Macquarie University
10.
Soh, Dominic S. B.
Internal audit's involvement in environmental, social and governance assurance and consulting.
Degree: 2017, Macquarie University
URL: http://hdl.handle.net/1959.14/1277009
► Theoretical thesis.
Bibliography: pages 145-158.
Chapter 1. Introduction – Chapter 2. Paper 1 - Internal auditors' perceptions of their role in environmental, social and governance…
(more)
▼ Theoretical thesis.
Bibliography: pages 145-158.
Chapter 1. Introduction – Chapter 2. Paper 1 - Internal auditors' perceptions of their role in environmental, social and governance assurance and consulting – Chapter 3. Paper 2 - Factors associated with internal audit's involvement in environmental and social assurance and consulting – Chapter 4. Paper 3 - The dynamics of internal audit's involvement in environmental, social and governance assurance and consulting – Chapter 5. Conclusion.
This thesis by publication examines the provision of assurance and consulting over environmental, social and governance (ESG) areas by internal auditors in the Australian context. The thesis consists of three papers based on a sequential mixed methods design comprising a survey in Stage 1 and semi-structured interviews in Stage 2 of the thesis, both conducted with internal auditors. The thesis aims to further our understanding of the nature and dynamics of internal audit's involvement in ESG areas by investigating three key objectives.•What is the nature of internal audit's involvement in ESG areas?•Why is internal audit involved in ESG areas?•How does internal audit facilitate its expansion and embed itself into emerging ESG areas?The first paper provides the context for the study by investigating the current state of play with respect to internal audit's involvement in ESG areas. It examines internal auditors' perceptions of the current and future importance of these issues to internal audit and the adequacy of their skills and expertise in meeting the challenges associated with their involvement in these areas.Using data from a survey of chief audit executives and service provider partners of internal audit services, the study found that respondent internal audit functions were involved in providing assurance and consulting on a diverse array of ESG issues, with greater involvement in assurance services relative to consulting services. While internal audit predominantly focused on governance issues, Paper 1 reports that environmental issues were generally expected to increase in importance in coming years, with a corresponding need for internal auditors' skills in environmental areas in greatest need of further development.The second and third papers address the question of why internal audit is involved in ESG areas. Paper 2 examines factors associated with the extent of internal audit's involvement in environmental and social issues using data collected from the survey in the first stage of the thesis. The findings indicate that management support for internal audit's involvement in ESG activities is the key factor associated with the extent of the internal audit function's involvement in assurance and consulting over these areas. In addition, internal audit functions in organisations operating in sensitive industries, and with higher levels of external ESG reporting, were found to be associated with greater involvement in assurance over environmental and social issues. Interviews conducted in the second stage…
Advisors/Committee Members: Macquarie University. Department of Accounting and Corporate Governance.
Subjects/Keywords: Corporate governance; Auditing – Australia; Auditing, Internal; internal audit; corporate governance; sustainability assurance; environmental, social and governance (ESG) assurance; nonfinancial assurance
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APA ·
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CSE |
Export
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Manager
APA (6th Edition):
Soh, D. S. B. (2017). Internal audit's involvement in environmental, social and governance assurance and consulting. (Doctoral Dissertation). Macquarie University. Retrieved from http://hdl.handle.net/1959.14/1277009
Chicago Manual of Style (16th Edition):
Soh, Dominic S B. “Internal audit's involvement in environmental, social and governance assurance and consulting.” 2017. Doctoral Dissertation, Macquarie University. Accessed March 04, 2021.
http://hdl.handle.net/1959.14/1277009.
MLA Handbook (7th Edition):
Soh, Dominic S B. “Internal audit's involvement in environmental, social and governance assurance and consulting.” 2017. Web. 04 Mar 2021.
Vancouver:
Soh DSB. Internal audit's involvement in environmental, social and governance assurance and consulting. [Internet] [Doctoral dissertation]. Macquarie University; 2017. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/1959.14/1277009.
Council of Science Editors:
Soh DSB. Internal audit's involvement in environmental, social and governance assurance and consulting. [Doctoral Dissertation]. Macquarie University; 2017. Available from: http://hdl.handle.net/1959.14/1277009
University of South Africa
11.
Ngoepe, Mpho Solomon.
Fostering a framework to embed the records management function into the auditing process in the South Africa public sector
.
Degree: 2012, University of South Africa
URL: http://hdl.handle.net/10500/15418
► Proper records management plays a significant role in the auditing process, risk management and wider corporate governance. Despite this role, in South Africa, many governmental…
(more)
▼ Proper records
management plays a significant role in the
auditing process,
risk management and wider
corporate governance. Despite this role, in South Africa, many governmental bodies are issued with disclaimer reports every year by the Auditor-General of South Africa (AGSA) due to a lack of supporting documentation. This problem is exacerbated by the exclusion of records
management from the criteria for a sound financial
management infrastructure in many governmental bodies. The other dilemma is that some records such as financial records, personnel records and electronic records usually fall outside the jurisdiction of the organisation’s records manager. Utilising the King Report III as a framework, this study sought to develop a framework to embed records
management practices into the
auditing process in the public sector of South Africa, with a view to entrench a culture of clean audits. The study relied on mixed methods research (MMR), with the quantitative study conducted first through informetrics analysis of audit reports, while the qualitative paradigm was used to substantiate numerical data. Data collection adopted a multi-approach with four key sources of data: a questionnaire, interviews, literature review and publicly available data from the consolidated general reports of AGSA. The study revealed that most governmental bodies have established
internal audit units, audit committees and records
management units, which did not work in unison. In most governmental bodies records
management did not form part of the audit scope and records
management professionals were not part of the audit committees. As a result, most governmental bodies continued to receive negative audit opinions from AGSA. The study recommends that records
management community should utilise
auditing and
risk management as a springboard to propel records
management to the new heights. A further empirical study on the role of
auditing and
risk management in records
management that embraces both the private and public sectors is recommended.
Advisors/Committee Members: Ngulube, Patrick (advisor).
Subjects/Keywords: Auditing;
Records;
Records management;
Record-keeping;
Internal control;
Corporate governance;
King Report III;
Auditor-General;
Risk management;
Internal audit;
External audit;
Audit committee;
Audit report;
Public sector;
South Africa;
Government;
Governmental bodies;
Municipality;
Government departments;
Accounting;
PFMA;
MFMA
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APA ·
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MLA ·
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CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Ngoepe, M. S. (2012). Fostering a framework to embed the records management function into the auditing process in the South Africa public sector
. (Doctoral Dissertation). University of South Africa. Retrieved from http://hdl.handle.net/10500/15418
Chicago Manual of Style (16th Edition):
Ngoepe, Mpho Solomon. “Fostering a framework to embed the records management function into the auditing process in the South Africa public sector
.” 2012. Doctoral Dissertation, University of South Africa. Accessed March 04, 2021.
http://hdl.handle.net/10500/15418.
MLA Handbook (7th Edition):
Ngoepe, Mpho Solomon. “Fostering a framework to embed the records management function into the auditing process in the South Africa public sector
.” 2012. Web. 04 Mar 2021.
Vancouver:
Ngoepe MS. Fostering a framework to embed the records management function into the auditing process in the South Africa public sector
. [Internet] [Doctoral dissertation]. University of South Africa; 2012. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/10500/15418.
Council of Science Editors:
Ngoepe MS. Fostering a framework to embed the records management function into the auditing process in the South Africa public sector
. [Doctoral Dissertation]. University of South Africa; 2012. Available from: http://hdl.handle.net/10500/15418
University of Zambia
12.
Mulenga, Comfort.
Enhanced transparency in Zambian listed Companies: The case for risk Management and Risk Disclosure
.
Degree: 2014, University of Zambia
URL: http://hdl.handle.net/123456789/3222
► Corporate governance as a discipline is in its own right is a relatively new and extremely dynamic and emergent subject. It has taken prominence after…
(more)
▼ Corporate governance as a discipline is in its own right is a relatively new and extremely dynamic and emergent subject. It has taken prominence after the notorious collapse of several international high profile companies such as Lehman Brothers, Enron and WorldCom. One important element of corporate governance is that of risk management and risk disclosure. The management of business risk is a strategic issue which is becoming increasingly important for boards of directors and senior management. The purpose of the study is to examine whether or not the Zambian corporate governance framework has responded to the international corporate governance trend of risk management and the subsequent risk disclosure. The dissertation examines and discusses the importance of corporate governance and the governance elements of risk management and risk disclosure in relation to how they enhance transparency in listed companies. The research was conducted mainly through desk research and interviews were also conducted with key informants.The findings were that the governance element of risk and risk management are not incorporated into the Companies Act as a statutory requirement but they are found under the Lusaka Stock Exchange Corporate Governance Code ( LuSE Code) .The research further found that risk management and risk disclosure is important for listed companies because it enhances transparency and it also allows the company’s stakeholders to have a clear picture of the state of the company’s affairs, particularly in today’s volatile corporate environment. This disclosure ought to be sufficient, timely and accurate. It was observed by the author that there is more emphasis placed on financial risk disclosures as opposed to non financial risk disclosure.It can be concluded that the case for risk management and risk disclosure is an important and relevant consideration in our Zambian context and it requires that the law and policy makers in so far as corporate governance is concerned regroup in order to revise and update the LuSE Code and the Companies Act in order to keep abreast with international best practice in corporate governance reform.
Subjects/Keywords: Risk Management;
Corporate Governance
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Manager
APA (6th Edition):
Mulenga, C. (2014). Enhanced transparency in Zambian listed Companies: The case for risk Management and Risk Disclosure
. (Thesis). University of Zambia. Retrieved from http://hdl.handle.net/123456789/3222
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Mulenga, Comfort. “Enhanced transparency in Zambian listed Companies: The case for risk Management and Risk Disclosure
.” 2014. Thesis, University of Zambia. Accessed March 04, 2021.
http://hdl.handle.net/123456789/3222.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Mulenga, Comfort. “Enhanced transparency in Zambian listed Companies: The case for risk Management and Risk Disclosure
.” 2014. Web. 04 Mar 2021.
Vancouver:
Mulenga C. Enhanced transparency in Zambian listed Companies: The case for risk Management and Risk Disclosure
. [Internet] [Thesis]. University of Zambia; 2014. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/123456789/3222.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Mulenga C. Enhanced transparency in Zambian listed Companies: The case for risk Management and Risk Disclosure
. [Thesis]. University of Zambia; 2014. Available from: http://hdl.handle.net/123456789/3222
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Pretoria
13.
Mokgatle, Boitumelo.
Enterprise
risk management within public sector institutions for improving
compliance : a case study into a public sector
institution.
Degree: MBA, Gordon Institute of Business
Science (GIBS), 2013, University of Pretoria
URL: http://hdl.handle.net/2263/40643
► Performance of the institutions in the public sector has always been among the main drivers that determine how the country is ultimately perceived by its…
(more)
▼ Performance of the institutions in the public sector
has always been among the main drivers that determine how the
country is ultimately perceived by its citizens and the world, it
is the policies and regulations established by these institutions
that governs the private sector. The objectives of these public
institutions can only be achieved through well formulated, well
implemented and a continuous review of the strategies being pursued
to achieve the stated objectives. At the core of setting strategies
is Enterprise
Risk Management (ERM), being an organisational
procedure enabling the identification, assessment and action plans
for the organisational risks linking to the achievement of
objectives. The action plans formulated through the ERM should
translate into strategic objectives mainly in the public sector
where resources are chronically limited. Even with good intentions,
government may spend badly because it has either chosen the wrong
projects to fund or planned badly for good projects if the
strategies are not continually and systematically reviewed. The
objective of this research was to gain an understanding of how
risk
management is conducted at an enterprise-wide level within public
sector institutions to ensure that the institution complies with
all the relevant requirements within its ambit. It was a
qualitative study that was conducted using a case study methodology
wherein a public sector institution was identified and the
executives involved in the
risk management were interviewed
individually. Semi-structured interviews were conducted and the
results were analysed through the themes that were identified. The
study identified that more understanding is required by public
sector organisations to be able to realise the benefits of ERM. A
clear distinction of what the objectives of the institution are,
the related strategies, strategic objectives and risks to the
strategic objectives, need to be made clear. The use of
risk
registers at different levels of the organisation is a tool to draw
the relevant risks from deep in operations to a strategic level and
this has to be understood at all levels. More importantly the
correct action plans in reaction to identified risks can greatly
turn risks into opportunities but this is not currently the case as
risk registers are still not well implemented and utilized.
Risk
identification should not be a brainstorming session when the
strategy is created but a continuous well operated system within
operations throughout the period. The
risk culture, roles and
relevant systems are still lacking in public
institutions.
Advisors/Committee Members: Maphalala, Jabu (advisor).
Subjects/Keywords: UCTD; Corporate
governance.; Risk
management.
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APA ·
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Export
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Manager
APA (6th Edition):
Mokgatle, B. (2013). Enterprise
risk management within public sector institutions for improving
compliance : a case study into a public sector
institution. (Masters Thesis). University of Pretoria. Retrieved from http://hdl.handle.net/2263/40643
Chicago Manual of Style (16th Edition):
Mokgatle, Boitumelo. “Enterprise
risk management within public sector institutions for improving
compliance : a case study into a public sector
institution.” 2013. Masters Thesis, University of Pretoria. Accessed March 04, 2021.
http://hdl.handle.net/2263/40643.
MLA Handbook (7th Edition):
Mokgatle, Boitumelo. “Enterprise
risk management within public sector institutions for improving
compliance : a case study into a public sector
institution.” 2013. Web. 04 Mar 2021.
Vancouver:
Mokgatle B. Enterprise
risk management within public sector institutions for improving
compliance : a case study into a public sector
institution. [Internet] [Masters thesis]. University of Pretoria; 2013. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/2263/40643.
Council of Science Editors:
Mokgatle B. Enterprise
risk management within public sector institutions for improving
compliance : a case study into a public sector
institution. [Masters Thesis]. University of Pretoria; 2013. Available from: http://hdl.handle.net/2263/40643
University of Johannesburg
14.
Sekome, Nkoko Blessy.
The relationship between entity related corporate governance factors and the establishment of separate risk management committee in South Africa.
Degree: 2014, University of Johannesburg
URL: http://hdl.handle.net/10210/11132
► M.Com. (Computer Auditing)
This dissertation aims to explore the entity characteristics associated with the implementation of the board-level stand-alone risk management committee (RMC) in South…
(more)
▼ M.Com. (Computer Auditing)
This dissertation aims to explore the entity characteristics associated with the implementation of the board-level stand-alone risk management committee (RMC) in South Africa. We developed a battery of econometric models based on triangulation of corporate governance theories which linked an entity’s decision to set up a separate risk management committee (RMC) in its board structures as a dependent variable and a host of entity-specific factors as independent variables. Data collected from audited annual reports of 181 JSE-listed non-financial entities was analysed using logistics regression estimation procedures. Our results show a strong positive relationship between the likelihood that an entity would establish a separate RMC, on the one hand, and board independence, board size, entity size, and industry type, on the other. Our study fails to find support for the hypothesis that an entity’s characteristics – such as the independence of the board chairman, the use of Big Four audit firms, financial reporting risks, and levels of financial leverage – do influence an entity’s decision to form a separate RMC. Our findings emphasize the role that information asymmetry between executive and non-executive directors, agency cost and potential damage to reputation capital of directors; diversity in background, expertise, and skills of directors; economies of scale in absorbing RMC costs; and industry-specific institutions and norms play in an entity’s decision to form a separate RMC. The implication of our findings is that policy-makers should consider the size and composition of boards and also take cognizance of entity size and industry-specific idiosyncrasies in setting recommended corporate governance practices.
Subjects/Keywords: Auditing - Data processing; Financial risk management - South Africa; Information technology - Risk assessment; Corporate governance - South Africa
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Manager
APA (6th Edition):
Sekome, N. B. (2014). The relationship between entity related corporate governance factors and the establishment of separate risk management committee in South Africa. (Thesis). University of Johannesburg. Retrieved from http://hdl.handle.net/10210/11132
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Sekome, Nkoko Blessy. “The relationship between entity related corporate governance factors and the establishment of separate risk management committee in South Africa.” 2014. Thesis, University of Johannesburg. Accessed March 04, 2021.
http://hdl.handle.net/10210/11132.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Sekome, Nkoko Blessy. “The relationship between entity related corporate governance factors and the establishment of separate risk management committee in South Africa.” 2014. Web. 04 Mar 2021.
Vancouver:
Sekome NB. The relationship between entity related corporate governance factors and the establishment of separate risk management committee in South Africa. [Internet] [Thesis]. University of Johannesburg; 2014. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/10210/11132.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Sekome NB. The relationship between entity related corporate governance factors and the establishment of separate risk management committee in South Africa. [Thesis]. University of Johannesburg; 2014. Available from: http://hdl.handle.net/10210/11132
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Nelson Mandela Metropolitan University
15.
Flowerday, Stephen.
Restoring trust by verifying information integrity through continuous auditing.
Degree: DTech, Faculty of Engineering, the Built Environment and Information Technology, 2006, Nelson Mandela Metropolitan University
URL: http://hdl.handle.net/10948/504
► Corporate scandals such as Enron, WorldCom and Parmalat, have focused recent governance efforts in the domain of financial reporting due to fraudulent and/or erroneous accounting…
(more)
▼ Corporate scandals such as Enron, WorldCom and Parmalat, have focused recent
governance efforts in the domain of financial reporting due to fraudulent and/or erroneous accounting practices. In addition, the ineffectiveness of the current system of controls has been highlighted, including that some directors have been weak and ineffective monitors of managers. This board of director ‘weakness’ has called for additional mechanisms for monitoring and controlling of
management, focusing on financial reporting. This problem intensifies in that today companies function in real-time, and decisions are based on available realtime financial information. However, the assurances provided by traditional
auditing take place months after the transactions have occurred and therefore, a trust problem arises because information is not verified in real-time. Consequently, the errors and fraud concealed within the financial information is not discovered until months later. To address this trust problem a conceptual causal model is proposed in this study based on the principles of systems theory. The emergent property of the causal model is increased trust and control. This study establishes that mutual assurances assist in building trust and that information security assists in safeguarding trust. Subsequently, in order to have a positive relationship between the company directors and various stakeholders, uncertainty needs to be contained, and the level of trust needs to surpass the perceived risks. The study concludes that assurances need to be provided in real-time to restore stakeholder confidence and trust in the domain of financial reporting. In order to provide assurances in real-time, continuous
auditing is required to verify the integrity of financial information when it becomes available, and not months later. A continuous
auditing process has its foundations grounded in information technology and attends to the challenges in real-time by addressing the standardisation of data to enable effective analysis, the validation of the accuracy of the data and the reliability of the system
Advisors/Committee Members: Von Solms, Rossouw Prof.
Subjects/Keywords: Auditing, Internal; Corporate governance
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APA ·
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Manager
APA (6th Edition):
Flowerday, S. (2006). Restoring trust by verifying information integrity through continuous auditing. (Doctoral Dissertation). Nelson Mandela Metropolitan University. Retrieved from http://hdl.handle.net/10948/504
Chicago Manual of Style (16th Edition):
Flowerday, Stephen. “Restoring trust by verifying information integrity through continuous auditing.” 2006. Doctoral Dissertation, Nelson Mandela Metropolitan University. Accessed March 04, 2021.
http://hdl.handle.net/10948/504.
MLA Handbook (7th Edition):
Flowerday, Stephen. “Restoring trust by verifying information integrity through continuous auditing.” 2006. Web. 04 Mar 2021.
Vancouver:
Flowerday S. Restoring trust by verifying information integrity through continuous auditing. [Internet] [Doctoral dissertation]. Nelson Mandela Metropolitan University; 2006. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/10948/504.
Council of Science Editors:
Flowerday S. Restoring trust by verifying information integrity through continuous auditing. [Doctoral Dissertation]. Nelson Mandela Metropolitan University; 2006. Available from: http://hdl.handle.net/10948/504
16.
[No author].
A percep????o de gestores sobre as pr??ticas da auditoria interna em uma institui????o financeira p??blica
.
Degree: 2015, Fundação Escola de Comércio Ãlvares Penteado
URL: http://132.0.0.61:8080/tede/handle/tede/398
► This research highlights the practices of internal audit as an instrument influenced management to improve performance, through the review of the perception of managers of…
(more)
▼ This research highlights the practices of
internal audit as an instrument influenced
management to improve performance, through the review of the perception of managers of a Public Financial Institution. It was a qualitative and quantitative descriptive study, with a single observation field study, by means of a questionnaire investigation. The main population was composed of managers and subordinates to the area of
internal audit (control group) and the Administrative strategic planning and subordinate areas (user group). To reach the goal of the study, it was applied questionnaire surveys, available online. The survey results confirmed the perception of the use of
internal audit as an instrument in decision making, susceptible to improvement in the strategic planning process and effects on the administrative cycle of the institution, on aspects of Performance Audit. Among the main findings, it was evident that the perception of managers, that the researched financial institution shows concern in results-oriented
management but the
internal audit is apparently more focused on the control (in the evaluation of the implemented performance) rather than planning (in the criticism of planned performance)
Advisors/Committee Members: Parisi, Claudio (advisor), CPF:14742962893 (advisor), http://lattes.cnpq.br/2891889803015460 (advisor).
Subjects/Keywords: Auditoria interna;
Administra????o p??blica;
Processo decis??rio;
Governan??a corporativa - An??lise - Brasil;
Auditing internal;
Public administration;
Decision making;
Corporate governance - Analysis - Brazil
Record Details
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APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
author], [. (2015). A percep????o de gestores sobre as pr??ticas da auditoria interna em uma institui????o financeira p??blica
. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/398
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
author], [No. “A percep????o de gestores sobre as pr??ticas da auditoria interna em uma institui????o financeira p??blica
.” 2015. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 04, 2021.
http://132.0.0.61:8080/tede/handle/tede/398.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
author], [No. “A percep????o de gestores sobre as pr??ticas da auditoria interna em uma institui????o financeira p??blica
.” 2015. Web. 04 Mar 2021.
Vancouver:
author] [. A percep????o de gestores sobre as pr??ticas da auditoria interna em uma institui????o financeira p??blica
. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. [cited 2021 Mar 04].
Available from: http://132.0.0.61:8080/tede/handle/tede/398.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
author] [. A percep????o de gestores sobre as pr??ticas da auditoria interna em uma institui????o financeira p??blica
. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. Available from: http://132.0.0.61:8080/tede/handle/tede/398
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
17.
[No author].
Um estudo das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley
.
Degree: 2008, Fundação Escola de Comércio Ãlvares Penteado
URL: http://132.0.0.61:8080/tede/handle/tede/424
► The choice of this theme was motivated by personal interest of the author and by his presence in the area, in addition, the changes due…
(more)
▼ The choice of this theme was motivated by personal interest of the author and by his presence in the area, in addition, the changes due to publication of the Sarbanes & Oxley generated great impacts on the
internal audit activity in insurance companies. The general objective of the research is to examine the new skills to meet changes in the insurance market after the Sarbanes & Oxley, and aims to identify specific skills required of the
internal auditor active in the insurance market and verify the perception of the
internal auditor active in the insurance market on the degree of importance of these skills. In this context, this research provides the lifting of three assumptions: H1 The skills required of
internal auditors working in the insurance market are equivalent to a whole; H2 Among the skills required of
internal auditors working in the insurance market, technical knowledge is more important; H3 Among the skills required of
internal auditors working in the insurance market, the interpersonal and communication skills are more important. To conduct this research was conducted a survey that allowed bibliographic detect the powers of
internal audit in the face of demands for transparency and accountability post-publication of the law, then there was a group of integrated focus for professionals working in
auditing and consulting companies insurance which enabled describe the specific skills of the
internal auditor in the insurance market. As a result of the focus group pointed to 19 skills required of the
internal auditor. In a second stage, was drawn up a questionnaire, where 12 were selected among the powers given by the focus group. The questionnaire was answered by 105
internal auditors. As a result of this research, identified itself as the most important skills identified were: Knowing the Sarbanes - Oxley Mastering the concepts and methodology of the audit, and know the concepts of COSO. There is also a trend that there is the possibility that number 2 (H2) presented. It can be concluded with the results achieved in this research that the impact generated by the Sarbanes & Oxley influenced directly in the execution of
internal audit activities in the insurance companies and consequently the skills required in his role.
Advisors/Committee Members: Pereira, Anisio Candido (advisor), CPF:04122291887 (advisor), http://lattes.cnpq.br/5798574967417360 (advisor).
Subjects/Keywords: Estados Unidos - Sarbanes-Oxley Act of 2002;
Auditoria interna;
Governan??a corporativa;
Seguros - Brasil;
Brazil;
Auditing, internal;
Insurance;
Corporate governance;
United States of America. Sarbanes-Oxley Act of 2002
Record Details
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❌
APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
author], [. (2008). Um estudo das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley
. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/424
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
author], [No. “Um estudo das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley
.” 2008. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 04, 2021.
http://132.0.0.61:8080/tede/handle/tede/424.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
author], [No. “Um estudo das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley
.” 2008. Web. 04 Mar 2021.
Vancouver:
author] [. Um estudo das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley
. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. [cited 2021 Mar 04].
Available from: http://132.0.0.61:8080/tede/handle/tede/424.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
author] [. Um estudo das compet??ncias do auditor interno atuante no mercado brasileiro de seguros : percep????o ap??s a lei Sarbanes & Oxley
. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. Available from: http://132.0.0.61:8080/tede/handle/tede/424
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Vienna
18.
Sperk, Julia.
Revision in Internationalen Konzernen.
Degree: 2008, University of Vienna
URL: http://othes.univie.ac.at/729/
► Die Arbeit behandelt die aktuellen Herausforderungen der Revision in internationalen Konzernen. In einem ersten Teil wird die Revision, ihre Funktion und Aufgaben allgemein behandelt und…
(more)
▼ Die Arbeit behandelt die aktuellen Herausforderungen der Revision in internationalen Konzernen.
In einem ersten Teil wird die Revision, ihre Funktion und Aufgaben allgemein behandelt und von ähnlichen Bereichen abgegrenzt.
Weiters wird das Interne Kontrollsystem, als Teil des Risikomanagements, und die Veränderungen und Herausforderungen für die Revision dargestellt.
Anschließend wird auf die Herausforderungen der Revision im internationalen Umfeld eingegangen. Dabei werden insbesondere auf die Rolle der Revision in Tochtergesellschaften eingegangen. Dabei werden auch die Eingliederung in das Unternehmen und der Ablauf einer Revision erklärt.
Weiters wird zwischen zentraler und dezentraler Revision unterschieden und weiters wird diskutiert, welche Art in internationalen Konzernen zu bevorzugen ist.
Auch auf die Rolle der Revision im internationalen Personalmanagement wird Stellung genommen.
Weiters wird die Unterscheidung zwischen Interner und Externen Revision getroffen und ihre Vorteile und Nachteile sowie ihre Unterschiede erläutert.
Im nächsten Kapitel werden kritische Anmerkungen zur Revision untersucht. Umfang, Inhalt und die damit verbundenen Kosten werden dargestellt und damit wird auch die immer lauter werdende Diskussion um den Wertbeitrag, den auch die Revision für das Unternehmen erbringen muss und diesen auch aufzeigen muss um ihre Berechtigung zu haben, behandelt.
Weiters werden die Themen Unabhängigkeit der Revision und Anforderungen an die Revision beleuchtet.
Im letzten Kapitel wird zur aktuellen Corporate Governance Diskussion Stellung genommen. Die Arbeit behandelt sowohl den österreichischen Corporate Governance Kodex, als auch internationale Corporate Governance Bestimmungen, allen voran den Sarbanes- Oxley Act. Dabei wird insbesondere die Rolle der Revision genauer beleuchtet.
Subjects/Keywords: 85.06 Unternehmensführung; 85.27 Betriebswirtschaftliche Steuerlehre, Betriebliches Prüfungswesen; Revision / international / Konzern / Konzernrevision / Risikomanagement / Umfang / Corporate Governance / Sarbanes Oxley / Umfang / Inhalt / Unabhängigkeit / Interne Revision / Externe Revision; auditing / corporate governance / risk management / internal auditing / external auditing
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APA ·
Chicago ·
MLA ·
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CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Sperk, J. (2008). Revision in Internationalen Konzernen. (Thesis). University of Vienna. Retrieved from http://othes.univie.ac.at/729/
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Sperk, Julia. “Revision in Internationalen Konzernen.” 2008. Thesis, University of Vienna. Accessed March 04, 2021.
http://othes.univie.ac.at/729/.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Sperk, Julia. “Revision in Internationalen Konzernen.” 2008. Web. 04 Mar 2021.
Vancouver:
Sperk J. Revision in Internationalen Konzernen. [Internet] [Thesis]. University of Vienna; 2008. [cited 2021 Mar 04].
Available from: http://othes.univie.ac.at/729/.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Sperk J. Revision in Internationalen Konzernen. [Thesis]. University of Vienna; 2008. Available from: http://othes.univie.ac.at/729/
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Univerzitet u Beogradu
19.
Stojković, Ljiljana M. 1962-.
Правни аспекти контроле и управљања ризицима у
акционарском друштву за осигурање.
Degree: Pravni fakultet, 2016, Univerzitet u Beogradu
URL: https://fedorabg.bg.ac.rs/fedora/get/o:12984/bdef:Content/get
► Društvene nauke / pravo osiguranja Social sciences / the insurance law
У докторској дисертацији аутор обрађује правни режим контроле и управљања ризицима у друштву за…
(more)
▼ Društvene nauke / pravo osiguranja Social sciences
/ the insurance law
У докторској дисертацији аутор обрађује правни
режим контроле и управљања ризицима у друштву за осигурање према
комунитарном праву и праву Републике Србије. Истраживање се базира
на анализи позитивно-правних решења као и одређених решења која су
им претходила, узимајући у обзир и преовлађујућa доктринарна
схватања. Циљ је откривање правне природе и смисла односа који се
успостављају у оквиру ових института, те њиховог значаја за
унапређење и даљи развој корпоративног управљања у друштву за
осигурање. У оквиру овог рада, аутор даје правну дефиницију
института управљања ризицима и то анализирајући правну природу овог
института као и његових саставних елемената – подинститута
(контрола, ризик, и управљање), те долази до открића његове правне
форме. Кроз откривање правне форме аутор доприноси расветљавању
односа који се de iure и de facto успостављају у примени овог
института, те бољем разумевању суштине ове превасходно економске
материје. У дисертацији је приказан утицај нове парадигме,
управљања ризицима кроз дужности и одговорности чланова управе, као
и улогу и значај надзорног и регулаторног органа на развој
управљања ризицима, те корпоративног управљања, pro futuro, у
друштву за осигурање. Резултат истраживања је sui generis правна
природа института управљања ризицима у друштву за осигурање и битно
ревидиран правни положај органа друштва и њихових права, обавеза и
одговорности као подинститута унутар института корпоративног
управљања. На крају истраживања се потврђује почетна хипотеза која
је присутна у читавом садржају рада и која се састоји у томе да
управљање ризиком представља интегрални део правног односа који
одређује и на коме се заснива корпоративно управљање са свим
његовим конституентама, али који корпоративном управљању даје нову
димензију и значај у остваривању циљева друштва.
Advisors/Committee Members: Petrović-Tomić, Nataša, 1980-.
Subjects/Keywords: Control; Risk Management; Corporate Governance;
Internal Controls System; System of Governance; Insurance Company;
Insurance Supervision; Solvency II; Compliance
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Cite
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❌
APA ·
Chicago ·
MLA ·
Vancouver ·
CSE |
Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Stojković, L. M. 1. (2016). Правни аспекти контроле и управљања ризицима у
акционарском друштву за осигурање. (Thesis). Univerzitet u Beogradu. Retrieved from https://fedorabg.bg.ac.rs/fedora/get/o:12984/bdef:Content/get
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Stojković, Ljiljana M 1962-. “Правни аспекти контроле и управљања ризицима у
акционарском друштву за осигурање.” 2016. Thesis, Univerzitet u Beogradu. Accessed March 04, 2021.
https://fedorabg.bg.ac.rs/fedora/get/o:12984/bdef:Content/get.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Stojković, Ljiljana M 1962-. “Правни аспекти контроле и управљања ризицима у
акционарском друштву за осигурање.” 2016. Web. 04 Mar 2021.
Vancouver:
Stojković LM1. Правни аспекти контроле и управљања ризицима у
акционарском друштву за осигурање. [Internet] [Thesis]. Univerzitet u Beogradu; 2016. [cited 2021 Mar 04].
Available from: https://fedorabg.bg.ac.rs/fedora/get/o:12984/bdef:Content/get.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Stojković LM1. Правни аспекти контроле и управљања ризицима у
акционарском друштву за осигурање. [Thesis]. Univerzitet u Beogradu; 2016. Available from: https://fedorabg.bg.ac.rs/fedora/get/o:12984/bdef:Content/get
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Edith Cowan University
20.
Abdullah, Razimah Binti.
Redefining internal audit performance: Impact on corporate governance.
Degree: 2014, Edith Cowan University
URL: https://ro.ecu.edu.au/theses/1567
► One of the preventive measures to situations akin to world financial crises increasingly forwarded is effective internal audit function (IAF) (e.g., Imhoff, 2003; Mohamad &…
(more)
▼ One of the preventive measures to situations akin to world financial crises increasingly forwarded is effective internal audit function (IAF) (e.g., Imhoff, 2003; Mohamad & Muhamad Sori, 2011). Internal audit, a component of corporate governance, continues to evolve due to changes in business strategies and requirements placed on it by legislators. The roles of internal auditors and audit committees (ACs), the key personnel in IAFs, are changing to a more value-added approach as business strategies move towards corporate sustainability and organisational excellence. Suggestions forwarded to improve the performance or determining the quality of IAF include effective involvement of ACs in internal audit activities, the employment of competent internal auditors and determining the impact of internal audit on corporate governance (e.g., Mohamad & Muhamad Sori, 2011, Sarens, 2009, Turley & Zaman, 2007). Research on the quality of internal audit has focussed mainly on the relationships of internal audit with internal control and ACs (e.g., Fadzil, Haron, & Jantan, 2005; Mat Zain & Subramaniam, 2007; Turley & Zaman, 2007). However, none has linked the impact of internal audit performance to corporate governance.
This study provides an agency of value view, explaining the effectiveness of IAF and its impact on corporate governance. Using a convergent mixed methods approach, the main findings from survey data collected from corporate members of the Institute of Internal Auditors Malaysia are compared and integrated with perspectives from chief audit executives of selected public listed companies interviewed. The factors investigated are the structure of the IAF, activities of best practices in internal auditing, ACs’ involvement as stated by the Malaysian public listing guidelines (Bursa Malaysia, 2000, 2009b) and the World Bank’s corporate governance framework (World Bank, 1991). An exploration on the extent of collaborations and combined assurances in internal audit is also carried out.
The primary analysis on the probability of an effective IAF and profiling of the internal audit activities, level of AC involvement and areas of corporate governance is made using the Rasch model. Non-parametric tests are also used to determine the statistical significance of the relationships of the components investigated. In-depth interview data are analysed using template analysis.
The findings support the establishment of an in-house IAF with a definitive team size and professional expertise for an effective IAF. Other IAF components are member experience, combined audit activities and collaborations of audit activities. Although these other components are not significantly related to the effectiveness of IAF, the indepth interviews provided more explanations on their importance in internal audit. An important structure of the IAF is the AC’s oversight role. The findings also indicate that the level of ACs’ involvement in the reviews of each stage of the internal audit process contributes to the overall effectiveness of IAF. Due to…
Subjects/Keywords: Internal audit; Audit committee; Corporate governance; Performance; Collaborations; Combined assurance; Rasch model; Internal auditing Malaysia; Corporations; auditing; Accounting
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APA (6th Edition):
Abdullah, R. B. (2014). Redefining internal audit performance: Impact on corporate governance. (Thesis). Edith Cowan University. Retrieved from https://ro.ecu.edu.au/theses/1567
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Abdullah, Razimah Binti. “Redefining internal audit performance: Impact on corporate governance.” 2014. Thesis, Edith Cowan University. Accessed March 04, 2021.
https://ro.ecu.edu.au/theses/1567.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Abdullah, Razimah Binti. “Redefining internal audit performance: Impact on corporate governance.” 2014. Web. 04 Mar 2021.
Vancouver:
Abdullah RB. Redefining internal audit performance: Impact on corporate governance. [Internet] [Thesis]. Edith Cowan University; 2014. [cited 2021 Mar 04].
Available from: https://ro.ecu.edu.au/theses/1567.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Abdullah RB. Redefining internal audit performance: Impact on corporate governance. [Thesis]. Edith Cowan University; 2014. Available from: https://ro.ecu.edu.au/theses/1567
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Florida Atlantic University
21.
Stewart, Errol G.G.
PCAOB inspections and audit quality evidence from cross-listed securities.
Degree: PhD, 2012, Florida Atlantic University
URL: http://purl.flvc.org/FAU/3356016
► Summary: In the period leading up to the early 2000s there were a series of large company failures attributed at least in part to audit…
(more)
▼ Summary: In the period leading up to the early 2000s there were a series of large company failures attributed at least in part to audit failures. Consequently, the Sarbanes Oxley Act (SOX) was promulgated in July 2002 to restore confidence in public company financial reporting and the work of auditors. The Public Company Accounting Oversight Board (PCAOB) was established by SOX and appointed as the regulator of the accounting firms that audit the financial statements of public companies. The PCAOB is required to routinely inspect the operations of these accounting firms in an effort to satisfy its mandate to bring about an improvement in the audit quality of these companies. These inspections extend to the non-US auditors of companies that are cross-listed in the US. Despite various mainly US studies on inspections, there is limited evidence that the inspections have resulted in improved audit quality. ... I examine companies whose securities are cross-listed in the US in the periods before and after inspection in order to provide evidence on the benefits of inspections. I find some evidence that inspections improve the audit quality of companies that are cross-listed in the US. This suggests the audit quality of companies from countries that do not permit inspections may be positively affected should inspections be permitted.
System requirements: Adobe Reader.
Subjects/Keywords: Auditing – Standards; Financial services industry – Management; Corporate governance – Law and legislation; Corporations – Auditing – Standards
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Manager
APA (6th Edition):
Stewart, E. G. G. (2012). PCAOB inspections and audit quality evidence from cross-listed securities. (Doctoral Dissertation). Florida Atlantic University. Retrieved from http://purl.flvc.org/FAU/3356016
Chicago Manual of Style (16th Edition):
Stewart, Errol G G. “PCAOB inspections and audit quality evidence from cross-listed securities.” 2012. Doctoral Dissertation, Florida Atlantic University. Accessed March 04, 2021.
http://purl.flvc.org/FAU/3356016.
MLA Handbook (7th Edition):
Stewart, Errol G G. “PCAOB inspections and audit quality evidence from cross-listed securities.” 2012. Web. 04 Mar 2021.
Vancouver:
Stewart EGG. PCAOB inspections and audit quality evidence from cross-listed securities. [Internet] [Doctoral dissertation]. Florida Atlantic University; 2012. [cited 2021 Mar 04].
Available from: http://purl.flvc.org/FAU/3356016.
Council of Science Editors:
Stewart EGG. PCAOB inspections and audit quality evidence from cross-listed securities. [Doctoral Dissertation]. Florida Atlantic University; 2012. Available from: http://purl.flvc.org/FAU/3356016
22.
Κουτούπης, Ανδρέας.
Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών.
Degree: 2009, Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών
URL: http://hdl.handle.net/10442/hedi/18586
► Στην διδακτορική διατριβή που θα αναπτύξουμε στα αμέσως επόμενα κεφάλαια θα εξετάσουμε την επίδραση των σύγχρονων πρακτικών εταιρικής διακυβέρνησης και διαχείρισης επιχειρηματικών κινδύνων, στα συστήματα…
(more)
▼ Στην διδακτορική διατριβή που θα αναπτύξουμε στα αμέσως επόμενα κεφάλαια θα εξετάσουμε την επίδραση των σύγχρονων πρακτικών εταιρικής διακυβέρνησης και διαχείρισης επιχειρηματικών κινδύνων, στα συστήματα και στις δραστηριότητες εσωτερικού ελέγχου των εισηγμένων σε Χρηματιστήρια Ελληνικών επιχειρήσεων. Η εργασία μας περιλαμβάνει πέντε βασικά κεφάλαια που πραγματεύονται θεματολογία σχετική με την εταιρική διακυβέρνηση, την διαχείριση επιχειρηματικών κινδύνων, τα συστήματα και τις δραστηριότητες εσωτερικού ελέγχου. Σε αυτά τα κεφάλαια αναπτύξαμε τόσο το θεωρητικό υπόβαθρο της μελέτης, όσο και την αντίστοιχη πρακτική προσέγγιση της σε συνάρτηση με τα αναλυτικά αποτελέσματα της σχετικής έρευνας που διενεργήθηκε. Η εταιρική διακυβέρνηση αποτελεί τον ακρογωνιαίο λίθο για την οργάνωση αποτελεσματικών συστημάτων εσωτερικού ελέγχου στις σύγχρονες επιχειρήσεις. Την τελευταία δεκαετία αρκετοί επιχειρηματικοί κολοσσοί κατέρρευσαν κάτω από το βάρος παρανομιών και απατών, όπως η Enron και η WorldCom. Ο αντίκτυπος της αποτυχίας των συγκεκριμένων εταιρειών στις οικονομίες που δραστηριοποιούνταν ήταν ιδιαίτερα σημαντικός και με αρνητικές επιπτώσεις για όσους σχετίζονταν άμεσα ή έμμεσα με αυτές (stakeholders). Αρνητικά επηρεάστηκαν κυρίως οι μέτοχοι, αλλά και οι προμηθευτές, οι πελάτες, οι πιστωτές, οι εργαζόμενοι και οι κυβερνήσεις των χωρών που δραστηριοποιούνταν οι ανωτέρω αναφερόμενες επιχειρήσεις. Η αποτυχία των συγκεκριμένων οργανισμών αποδόθηκε εν πολλοίς στην ανεπάρκεια των Διοικητικών Συμβουλίων τους και στην έλλειψη ανάπτυξης οργανωμένων και αποτελεσματικών μηχανισμών ελέγχου από τις διοικήσεις τους, συνοψίζοντας, από την ανεπάρκεια ‘Συστημάτων Εταιρικής Διακυβέρνησης’. Λαμβάνοντας υπόψη την διεθνή και εγχώρια εμπειρία προσπαθούμε μέσα από την ανάλυση των διαφόρων επιμέρους κεφαλαίων (π.χ. δικαιώματα και υποχρεώσεις των μετόχων, ρόλο των stakeholders, ρόλο και σύνθεση των Διοικητικών Συμβουλίων, ρόλο των επιτροπών ελέγχου, παραδείγματα αποτυχιών, διεθνή και ελληνική εμπειρία) σε συνδυασμό με την έρευνα του ποια είναι πραγματικά η κατάσταση στην Ελλάδα σε σχέση με την υφιστάμενη νομοθεσία (Νόμο 3016 και 3091 περί εταιρικής διακυβέρνησης και άλλες συμπληρωματικές διατάξεις), όσο και σε σχέση με τις διεθνώς αναγνωρισμένες καλές πρακτικές, ώστε να προβούμε σε αναγνώριση των αδυναμιών ή κενών (gap analysis) και να προβούμε σε σχετικές προτάσεις βελτίωσης και διορθωτικών δράσεων. Ενώ στις προηγμένες οικονομίες (ΗΠΑ, Καναδάς, Μεγάλη Βρετανία, κ.λπ.) η Διαχείριση Επιχειρηματικών Κινδύνων κατέχει εξέχουσα θέση στην διαμόρφωση της στρατηγικής των σύγχρονων επιχειρήσεων, δυστυχώς στην Ελλάδα δεν φαίνεται να είναι γνωστή σαν έννοια, γεγονός που αποδυναμώνει και την δυναμική του εσωτερικού ελέγχου. Η έννοια του επιχειρηματικού κινδύνου μπορεί να σημαίνει διαφορετικά πράγματα σε διαφορετικές εταιρίες καθώς προκύπτει τόσο από την πιθανότητα ότι κάτι καλό δεν θα συμβεί όσο και από την απειλή ότι κάτι αντίξοο και αρνητικό θα προκύψει. Οι επιτυχημένες επιχειρήσεις δεν αποφεύγουν ή μετακυλύουν απαραίτητα τους κινδύνους που της χαρακτηρίζουν,…
Subjects/Keywords: Διακυβέρνηση, Εταιρική; Επιχειρηματικοί κίνδυνοι, Διαχείριση; Συστήματα εσωτερικού ελέγχου; Εσωτερικός έλεγχος; Χρηματιστήριο Αξιών Αθηνών; Corporate governance; Business risk management; Internal controls; Internal auditing; Athens Stock Exchange
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APA (6th Edition):
Κουτούπης, . . (2009). Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών. (Thesis). Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών. Retrieved from http://hdl.handle.net/10442/hedi/18586
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Κουτούπης, Ανδρέας. “Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών.” 2009. Thesis, Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών. Accessed March 04, 2021.
http://hdl.handle.net/10442/hedi/18586.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Κουτούπης, Ανδρέας. “Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών.” 2009. Web. 04 Mar 2021.
Vancouver:
Κουτούπης . Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών. [Internet] [Thesis]. Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών; 2009. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/10442/hedi/18586.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Κουτούπης . Οι επιδράσεις του Θεσμικού Πλαισίου Εταιρικής Διακυβέρνησης και των Βέλτιστων Πρακτικών στην Ανάπτυξη των Συστημάτων Εσωτερικού Ελέγχου των Επιχειρήσεων: η περίπτωση των εισηγμένων στο Χρηματιστήριο Αξιών Αθηνών Εταιρειών. [Thesis]. Panteion University of Social and Political Sciences; Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών; 2009. Available from: http://hdl.handle.net/10442/hedi/18586
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Universiteit Utrecht
23.
Turtoi, R.
Determining the Benefits of Continuous Monitoring: A Tool for Prioritizing Internal Controls during a Continuous Monitoring Implementation.
Degree: 2012, Universiteit Utrecht
URL: http://dspace.library.uu.nl:8080/handle/1874/256629
► The research area of Continuous Monitoring (CM) is rather manifold. The concept of CM has emerged as a link between corporate governance, financial reporting, audit,…
(more)
▼ The research area of Continuous Monitoring (CM) is rather manifold. The concept of CM has emerged as a link between
corporate governance, financial reporting, audit,
internal control and IT. In order to meet compliance and operational objectives, organizations establish
internal systems that categorize the most important risks, with all the necessary mitigating measures, entitled controls. Together, the controls should provide reasonable assurance that the business is in control. Publicly traded companies develop
internal control systems with the main purpose of providing accurate financial statements that portray the reality as it is. In order to do that controls must be tested on a regular basis. Due to the high amount of work required, it has become an auditor’s task instead of the controller’s duty. For that reason, extensive academic work exists on the topic of audit, more precisely on Continuous
Auditing (CA). CA refers to the use of system-based techniques that replace the manual audit ones. Although CM has emerged with an identical meaning as CA, a clear delimitation started to be observed over the past years between the two. Although no generally accepted terminology exists on CM, they all refer “a process to ensure that policies and processes are operating efficiently and to assess adequacy and effectiveness of controls” (CICA/AICPA, 1999).
The recent technological advancements make it possible for the controllers to monitor their controls on a regular basis, and provide evidence to the audit whether controls are functioning as intended, and what steps are performed in case exceptions are encountered. One example of a control is the three-way match. The amount of goods ordered, the amount of goods received, and the amount of goods invoiced, together with their value must match. Although the three-way match setting exists in most ERP systems, due to their complexity, it is assumed that this setting is enabled. CM provides complete assurance whether such a setting is enabled or not, and, most importantly, examines the entire population of transactions to check whether there are any three-way mismatches.
Due to the significant amount of controls that organizations set, it is unclear on which controls to focus first in a CM implementation project. Consequently, this research proposes an
internal control prioritization tool that would identify and relate the relevant dimensions in order to prioritize a set of controls. In order to evaluate the results of the framework, two case studies are used. Challenges of adopting CM technology are identified by the means of a questionnaire. A clear picture of what CM represents is presented by performing extensive literature study various discussions within BWise and expert interviews.
Advisors/Committee Members: Spruit, M.R., Helms, R.W..
Subjects/Keywords: Continuous Monitoring; Continuous Auditing; Prioritization Tool; Internal Control; corporate Governance; Financial Reporting
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APA ·
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MLA ·
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Export
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Manager
APA (6th Edition):
Turtoi, R. (2012). Determining the Benefits of Continuous Monitoring: A Tool for Prioritizing Internal Controls during a Continuous Monitoring Implementation. (Masters Thesis). Universiteit Utrecht. Retrieved from http://dspace.library.uu.nl:8080/handle/1874/256629
Chicago Manual of Style (16th Edition):
Turtoi, R. “Determining the Benefits of Continuous Monitoring: A Tool for Prioritizing Internal Controls during a Continuous Monitoring Implementation.” 2012. Masters Thesis, Universiteit Utrecht. Accessed March 04, 2021.
http://dspace.library.uu.nl:8080/handle/1874/256629.
MLA Handbook (7th Edition):
Turtoi, R. “Determining the Benefits of Continuous Monitoring: A Tool for Prioritizing Internal Controls during a Continuous Monitoring Implementation.” 2012. Web. 04 Mar 2021.
Vancouver:
Turtoi R. Determining the Benefits of Continuous Monitoring: A Tool for Prioritizing Internal Controls during a Continuous Monitoring Implementation. [Internet] [Masters thesis]. Universiteit Utrecht; 2012. [cited 2021 Mar 04].
Available from: http://dspace.library.uu.nl:8080/handle/1874/256629.
Council of Science Editors:
Turtoi R. Determining the Benefits of Continuous Monitoring: A Tool for Prioritizing Internal Controls during a Continuous Monitoring Implementation. [Masters Thesis]. Universiteit Utrecht; 2012. Available from: http://dspace.library.uu.nl:8080/handle/1874/256629
Universidade do Minho
24.
Lopes, Marcello de Souza.
O controle interno no poder executivo federal brasileiro
.
Degree: 2013, Universidade do Minho
URL: http://hdl.handle.net/1822/26002
► A presente dissertação tem por objetivo analisar a adequabilidade da regulamentação do Sistema de Controle Interno do Poder Executivo Federal do Brasil e qual a…
(more)
▼ A presente dissertação tem por objetivo analisar a adequabilidade da regulamentação do
Sistema de Controle Interno do Poder Executivo Federal do Brasil e qual a sua influência
sobre os sistemas de controle interno atualmente implementados pelas entidades públicas
federais existentes em sua estrutura organizacional.
Para fazer frente a este desafio é analisada a evolução da regulamentação do controle interno
no setor público federal brasileiro, possibilitando observar-se a mudança de filosofia que
ocorreu sob a influência das ideologias que imperavam no cenário mundial das últimas
décadas do século XX, especialmente as relativas às Teorias do Principal-Agente e da Escolha
Pública, e da própria Carta Magna Brasileira promulgada em 1988. É também examinado o
alinhamento do Poder Executivo Federal (PEF) a esta nova tendência do controle interno
público, predominantemente, fiscalizatória, quando da concepção de seu atual Sistema de
Controle Interno, cujos resultados apontaram para sua parcial adequação aos conceitos e
pressupostos, internacionalmente, já consagrados.
Com o intuito de analisar se as normas e os mecanismos de controle interno implementados
pelas macroentidades do PEF estão em conformidade com os modelos de controle interno
organizacional geralmente aceitos a nível internacional recorre-se ao estudo do caso do
Comando da Aeronáutica (COMAER). Os resultados revelam uma conformidade parcial do
sistema de controlo interno instituído no COMAER face às componentes do controle interno
relativas ao ambiente de controle, avaliação de risco e atividades de monitoramento.
Estendendo-se a análise aos sistemas de controle interno em funcionamento nas Unidades
Gestoras Executoras do COMAER, é verificado, em termos gerais, que estes são percebidos
pelos principais agentes responsáveis pelo seu gerenciamento (os Agentes de Controlo Interno
– ACI), como adequados face aos modelos de controle interno mundialmente reconhecidos.
No entanto, uma percentagem significativa de ACI perceciona os componentes relativos à
avaliação de risco, às atividades de monitoramento, e, em alguns aspectos, ao ambiente de
controle, como estando num estágio inicial ou básico, quando analisados segundo os
fundamentos preconizados pelos referidos modelos internacionais.
Advisors/Committee Members: Oliveira, Lídia (advisor), Barbosa, Tânia Micaela de Brito e Meneses Montenegro (advisor).
Subjects/Keywords: Controle interno;
Setor público;
Administração pública;
Gestão pública;
Contabilidade pública;
Auditoria pública;
Accountability e corporate governance;
Internal control;
Public sector;
Public administration;
Public management;
Public accounting;
Public auditing
Record Details
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APA ·
Chicago ·
MLA ·
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Manager
APA (6th Edition):
Lopes, M. d. S. (2013). O controle interno no poder executivo federal brasileiro
. (Masters Thesis). Universidade do Minho. Retrieved from http://hdl.handle.net/1822/26002
Chicago Manual of Style (16th Edition):
Lopes, Marcello de Souza. “O controle interno no poder executivo federal brasileiro
.” 2013. Masters Thesis, Universidade do Minho. Accessed March 04, 2021.
http://hdl.handle.net/1822/26002.
MLA Handbook (7th Edition):
Lopes, Marcello de Souza. “O controle interno no poder executivo federal brasileiro
.” 2013. Web. 04 Mar 2021.
Vancouver:
Lopes MdS. O controle interno no poder executivo federal brasileiro
. [Internet] [Masters thesis]. Universidade do Minho; 2013. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/1822/26002.
Council of Science Editors:
Lopes MdS. O controle interno no poder executivo federal brasileiro
. [Masters Thesis]. Universidade do Minho; 2013. Available from: http://hdl.handle.net/1822/26002
University of Ghana
25.
Ndede, A.A.
The Role of Internal Auditors in Ensuring Effective Risk Management in Commercial Banks in Ghana
.
Degree: 2019, University of Ghana
URL: http://ugspace.ug.edu.gh/handle/123456789/33571
► Internal auditors are indispensable professionals for the effective risk management within every organisation. Therefore, the purpose of this study was to evaluate the functions of…
(more)
▼ Internal auditors are indispensable professionals for the effective risk management within every organisation. Therefore, the purpose of this study was to evaluate the functions of internal audit and its ultimate impact in ensuring effective risk management in Commercial banks in Ghana. Descriptive research was carried out using both qualitative and quantitative methods of research through the administration of questionnaire. A sample size of 45 internal auditors was used for the study and data was analysed using the Statistical Package for the Social Sciences (SPSS). It was identified that although most of the internal auditors within the commercial banks in Ghana are not registered members of the Institute of Internal Auditing, they are allowed to work independently without any hindrance from management of the banks. Moreover, it was identified that the functions of internal auditors are to review all internal controls, review processes and procedures, and make recommendations for management with regards to best practices in ensuring optimum productivity and performance of the bank. Additionally, the internal auditors of the commercial banks are involved in the risk management, risk mitigation, and risk monitoring. This has made the reports of internal auditors have much influence on management’s decisions in making and amending policies, business strategies, and guidelines, the introduction of new controls within the management of our products and services. Conclusively, a strong and positive relationship was established between functions of internal auditors and risk management and functions of internal auditors and impact of bank’s compliance to regulations within the banking industry. Therefore, it is highly recommended that the management of the bank should put in place a quarterly internal audit overhaul to strategically review all its risk management practices against expectations of the regulator.
Subjects/Keywords: Internal Auditing;
Risk Management in Banking;
Market Risk;
Credit Risk;
Strategic Risk
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APA ·
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Manager
APA (6th Edition):
Ndede, A. A. (2019). The Role of Internal Auditors in Ensuring Effective Risk Management in Commercial Banks in Ghana
. (Masters Thesis). University of Ghana. Retrieved from http://ugspace.ug.edu.gh/handle/123456789/33571
Chicago Manual of Style (16th Edition):
Ndede, A A. “The Role of Internal Auditors in Ensuring Effective Risk Management in Commercial Banks in Ghana
.” 2019. Masters Thesis, University of Ghana. Accessed March 04, 2021.
http://ugspace.ug.edu.gh/handle/123456789/33571.
MLA Handbook (7th Edition):
Ndede, A A. “The Role of Internal Auditors in Ensuring Effective Risk Management in Commercial Banks in Ghana
.” 2019. Web. 04 Mar 2021.
Vancouver:
Ndede AA. The Role of Internal Auditors in Ensuring Effective Risk Management in Commercial Banks in Ghana
. [Internet] [Masters thesis]. University of Ghana; 2019. [cited 2021 Mar 04].
Available from: http://ugspace.ug.edu.gh/handle/123456789/33571.
Council of Science Editors:
Ndede AA. The Role of Internal Auditors in Ensuring Effective Risk Management in Commercial Banks in Ghana
. [Masters Thesis]. University of Ghana; 2019. Available from: http://ugspace.ug.edu.gh/handle/123456789/33571
Universidade do Estado do Rio de Janeiro
26.
Dulcidio Lavoisier de Oliveira Peres.
A importância da gestão de riscos e controles internos como respostas a riscos empresariais.
Degree: Master, 2010, Universidade do Estado do Rio de Janeiro
URL: http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4422
;
► O principal objetivo deste estudo foi verificar a importância da gestão de riscos e controles internos como resposta a riscos empresariais. A relevância do assunto…
(more)
▼ O principal objetivo deste estudo foi verificar a importância da gestão de riscos e controles internos como resposta a riscos empresariais. A relevância do assunto é respaldada na crescente necessidade apresentada pelas empresas para mitigar seus riscos empresarias com objetivo de enfrentar o mundo globalizado e a acirrada concorrência, além de buscar diferencial na qualidade de gestão empresarial e proporcionar maior valor agregado a seus acionistas. Adicionalmente, foram realizadas pesquisas de mercado, sobre assuntos afins ao tema principal, por meio de aplicação de questionários junto a Unidades de Relacionamento com investidores de grandes empresas brasileiras e a empregados de empresas de auditorias independentes com grande experiência de mercado, permitindo ao leitor visão panorâmica da situação atual dos referidos temas. A metodologia utilizada foi a pesquisa documental e bibliográfica, com utilização de documentos de trabalho e relatórios de consultorias privadas e uso de material acessível ao público em geral como livros, artigos, dissertações, seminários e legislações publicados. Como conclusão, é apresentada seleção contemplando 15 importantes lições.
The main purpose of this study was to verify the importance of risk and internal controls management as a response to corporate risks. The subject relevance is supported by the growing need presented by companies to mitigate corporate risks in order to face the globalized world and the fierce competition, seek distinction in corporate management and achieve a larger value added to its shareholders. Furthermore, market researches on topics related to the main theme have been carried out through the use of questionnaires alongside the Units for Relationship with major Brazilian companies investors and independent auditors companies employees who have great market experience thus leading the reader to a wider view of the present situation on the aforementioned themes. The methodology used in this thesis was the document and literature research, through the use of work documents and private consulting reports as well as information available to the general public such as published books, articles, theses, seminars and laws. As a conclusion, the selection is presented and brings about fifteen important lessons.
Advisors/Committee Members: José Paulo Cosenza, João Roberto de Toledo Quadros, Luiz da Costa Laurencel.
Subjects/Keywords: CIENCIAS CONTABEIS; Controles internos; Gestão de riscos; Governança; Riscos empresariais; Internal controls; Risk management; Governance; Corporate risks
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APA (6th Edition):
Peres, D. L. d. O. (2010). A importância da gestão de riscos e controles internos como respostas a riscos empresariais. (Masters Thesis). Universidade do Estado do Rio de Janeiro. Retrieved from http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4422 ;
Chicago Manual of Style (16th Edition):
Peres, Dulcidio Lavoisier de Oliveira. “A importância da gestão de riscos e controles internos como respostas a riscos empresariais.” 2010. Masters Thesis, Universidade do Estado do Rio de Janeiro. Accessed March 04, 2021.
http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4422 ;.
MLA Handbook (7th Edition):
Peres, Dulcidio Lavoisier de Oliveira. “A importância da gestão de riscos e controles internos como respostas a riscos empresariais.” 2010. Web. 04 Mar 2021.
Vancouver:
Peres DLdO. A importância da gestão de riscos e controles internos como respostas a riscos empresariais. [Internet] [Masters thesis]. Universidade do Estado do Rio de Janeiro; 2010. [cited 2021 Mar 04].
Available from: http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4422 ;.
Council of Science Editors:
Peres DLdO. A importância da gestão de riscos e controles internos como respostas a riscos empresariais. [Masters Thesis]. Universidade do Estado do Rio de Janeiro; 2010. Available from: http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4422 ;
University of Oklahoma
27.
Hoelscher, Seth.
ESSAYS IN CORPORATE FINANCE AND FINANCIAL INTERMEDIATION.
Degree: PhD, 2016, University of Oklahoma
URL: http://hdl.handle.net/11244/34547
► This dissertation is a collection of three essays that investigate the role and importance of discretionary disclosures by managers, stock price comovement and government intervention…
(more)
▼ This dissertation is a collection of three essays that investigate the role and importance of discretionary disclosures by managers, stock price comovement and government intervention into financial markets during a financial crisis. Chapter 1 explores the
governance implications on a firm’s information environment in the context of discretionary hedging disclosures made by oil and gas companies from 1991 to 2013. Firms with poor
governance relative to industry peers are more likely to voluntarily disclose hedging changes and do so more frequently. My findings indicate that discretionary disclosures and
governance are substitutes as firms increase their transparency to offset relatively poor
governance based on traditional measures of
corporate governance. I also provide evidence that poorly (well) governed firms with high institutional ownership are more (less) likely to increase the transparency of their hedging policy changes through discretionary disclosures.
Chapter 2 investigates how a firm’s dividend initiation announcement (positive news) influences stock prices of seemingly unrelated firms within the same metropolitan statistical area (MSA). After accounting for firm, industry, and geographic characteristics, dividend paying firms located in areas with a higher percentage of dividend clientele experience a positive comovement reaction when a seemingly unrelated firm within the same MSA announces a dividend initiation. The positive reactions are specifically for dividend paying firms, while non-dividend payers exhibit no significant response. These results are robust to numerous regression methods and alternative explanations. Collectively, these findings are consistent with the positive-investor attention hypothesis, suggesting positive spillover effects from news announcements for other local firms in the presence of individual investor clientele.
Chapter 3 examines the effects of government guaranteed bank bonds. We find guaranteed bank bonds vastly improve debt liquidity, default
risk, and significantly reduce the cost of debt for less liquid, more risky, and shorter-term bond issuances. Greater benefits for riskier and shorter-term bonds are related to the positive term structure of the government insurance premia combined with a negative term structure of credit spreads for weaker banks. These results are consistent with extant theory concerning the financial accelerator, credit spread term structures, and default-liquidity loops.
Advisors/Committee Members: Fernando, Chitru (advisor), Linn, Scott (committee member), William, Megginson (committee member), Stock, Duane (committee member), Thomas, Wayne (committee member).
Subjects/Keywords: Corporate finance; Corporate risk management; Hedging disclosures; Financial intermediation; Corporate Governance
Record Details
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APA ·
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CSE |
Export
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Manager
APA (6th Edition):
Hoelscher, S. (2016). ESSAYS IN CORPORATE FINANCE AND FINANCIAL INTERMEDIATION. (Doctoral Dissertation). University of Oklahoma. Retrieved from http://hdl.handle.net/11244/34547
Chicago Manual of Style (16th Edition):
Hoelscher, Seth. “ESSAYS IN CORPORATE FINANCE AND FINANCIAL INTERMEDIATION.” 2016. Doctoral Dissertation, University of Oklahoma. Accessed March 04, 2021.
http://hdl.handle.net/11244/34547.
MLA Handbook (7th Edition):
Hoelscher, Seth. “ESSAYS IN CORPORATE FINANCE AND FINANCIAL INTERMEDIATION.” 2016. Web. 04 Mar 2021.
Vancouver:
Hoelscher S. ESSAYS IN CORPORATE FINANCE AND FINANCIAL INTERMEDIATION. [Internet] [Doctoral dissertation]. University of Oklahoma; 2016. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/11244/34547.
Council of Science Editors:
Hoelscher S. ESSAYS IN CORPORATE FINANCE AND FINANCIAL INTERMEDIATION. [Doctoral Dissertation]. University of Oklahoma; 2016. Available from: http://hdl.handle.net/11244/34547
University of South Africa
28.
Moloi, Steven Tankiso Mthokozisi.
Assessment of corporate governance reporting in the annual reports of South African listed companies
.
Degree: 2009, University of South Africa
URL: http://hdl.handle.net/10500/1308
► This dissertation reflects the results of a study during which the 2006 annual reports of the top-40 JSE listed companies, were assessed for their disclosure…
(more)
▼ This dissertation reflects the results of a study during which the 2006 annual reports of the top-40 JSE listed companies, were assessed for their disclosure of the required
corporate governance statements. Content analysis was used to identify the information.
The results obtained indicate that the majority of the JSE's top-40 listed companies adhere to good
corporate governance disclosure practices. However, there are areas in which the non-disclosure of information was prevalent. These include the disclosure of information on the selection of external auditors and whistle blowing. Future research, employing sources such as SENS announcements, press releases, trading updates, cautionary announcements and websites together with annual reports should be conducted.
Advisors/Committee Members: Barac, K. (Prof.) (advisor), Wingard, H. C. (Prof.) (advisor).
Subjects/Keywords: Board of directors;
Top-40 JSE listed companies and King report;
Annual reports;
Internal controls;
Risk management;
Corporate governance disclosures;
Accounting;
Auditing
Record Details
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APA ·
Chicago ·
MLA ·
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Export
to Zotero / EndNote / Reference
Manager
APA (6th Edition):
Moloi, S. T. M. (2009). Assessment of corporate governance reporting in the annual reports of South African listed companies
. (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/1308
Chicago Manual of Style (16th Edition):
Moloi, Steven Tankiso Mthokozisi. “Assessment of corporate governance reporting in the annual reports of South African listed companies
.” 2009. Masters Thesis, University of South Africa. Accessed March 04, 2021.
http://hdl.handle.net/10500/1308.
MLA Handbook (7th Edition):
Moloi, Steven Tankiso Mthokozisi. “Assessment of corporate governance reporting in the annual reports of South African listed companies
.” 2009. Web. 04 Mar 2021.
Vancouver:
Moloi STM. Assessment of corporate governance reporting in the annual reports of South African listed companies
. [Internet] [Masters thesis]. University of South Africa; 2009. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/10500/1308.
Council of Science Editors:
Moloi STM. Assessment of corporate governance reporting in the annual reports of South African listed companies
. [Masters Thesis]. University of South Africa; 2009. Available from: http://hdl.handle.net/10500/1308
Lincoln University
29.
Toh, Moau Yong.
Measuring the relationship between audit committee characteristics and earnings management: evidence from New Zealand listed companies.
Degree: 2013, Lincoln University
URL: http://hdl.handle.net/10182/8066
► The recent corporate accounting scandals, such as the Enron scandal in 2001 and the WorldCom scandal in 2002, have increasingly drawn the attention of regulators…
(more)
▼ The recent corporate accounting scandals, such as the Enron scandal in 2001 and the WorldCom scandal in 2002, have increasingly drawn the attention of regulators around the globe to the monitoring role of audit committees in the financial reporting process. The purpose of this study is to investigate the relationship between the NZX’s recommendations on audit committee characteristics and earnings management in NZX listed companies. In particular, this study examines the relationships between earnings management and audit committee size, independence, financial expertise and diligence, as per the NZX’s recommendations. This study finds that the NZX’s recommendations that audit committees should comprise a majority of independent directors and at least one financial expert are associated with lower earnings management. Besides, companies whose audit committees meet at least quarterly report lower earnings management. Since the NZX does not recommend best practice for audit committee meetings, this finding has implications for New Zealand regulators and practitioners that meeting at least quarterly is a key criterion of audit committee effectiveness, hence, a change to corporate governance rules and principles may be necessary. However, this study finds that audit committee size is not related to lower earnings management, suggesting that detection and control of earnings management relies more on the independence, financial expertise and diligence of audit committees to generate quality discussions and monitoring duties. Except for the U.S.A., the results of this study do not differ materially from other major countries, such as Australia. This study contributes to the existing literature by providing evidence about the relationship between audit committee characteristics, as per the NZX’s recommendations, and earnings management in countries with similar institutional and legal environment to New Zealand.
Subjects/Keywords: earnings management; discretionary accruals; audit committee; corporate governance; NZX; 1501 Accounting, Auditing and Accountability; 150303 Corporate Governance and Stakeholder Engagement
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APA ·
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MLA ·
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Export
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Manager
APA (6th Edition):
Toh, M. Y. (2013). Measuring the relationship between audit committee characteristics and earnings management: evidence from New Zealand listed companies. (Thesis). Lincoln University. Retrieved from http://hdl.handle.net/10182/8066
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Toh, Moau Yong. “Measuring the relationship between audit committee characteristics and earnings management: evidence from New Zealand listed companies.” 2013. Thesis, Lincoln University. Accessed March 04, 2021.
http://hdl.handle.net/10182/8066.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Toh, Moau Yong. “Measuring the relationship between audit committee characteristics and earnings management: evidence from New Zealand listed companies.” 2013. Web. 04 Mar 2021.
Vancouver:
Toh MY. Measuring the relationship between audit committee characteristics and earnings management: evidence from New Zealand listed companies. [Internet] [Thesis]. Lincoln University; 2013. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/10182/8066.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Toh MY. Measuring the relationship between audit committee characteristics and earnings management: evidence from New Zealand listed companies. [Thesis]. Lincoln University; 2013. Available from: http://hdl.handle.net/10182/8066
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
University of Georgia
30.
Miller, Steven Michael.
Corporate decision making for publicly traded insurers.
Degree: 2014, University of Georgia
URL: http://hdl.handle.net/10724/26424
► In my dissertation, I study corporate decision making for publicly traded insurers, by examining the relation between line specialization and corporate governance stringency and the…
(more)
▼ In my dissertation, I study corporate decision making for publicly traded insurers, by examining the relation between line specialization and corporate governance stringency and the adoption of Enterprise Risk Management (ERM). I examine the
incremental impact of corporate governance mechanisms in mitigating managerial discretion costs after controlling for the incentive alignment of managerial ownership. I achieve this through extending the managerial discretion hypothesis to predict that,
for firms with the same set of governance tools, those firms that utilize these tools more stringently to control agency costs will command greater contracting cost advantages, leading them to specialize in conducting business that requires higher levels
of managerial discretion. Consistent with my hypotheses, I find a significant positive relationship between the stringency of governance controls and the level of managerial discretion for a sample of 72 publicly-traded property-casualty insurers from
1994 to 2006. I also test the hypothesis that practicing Enterprise Risk Management (ERM) reduces firms’ marginal cost of risk reduction. Adoption of ERM represents a radical paradigm shift from the traditional method of managing risks individually to
managing risks collectively, in a portfolio. This formation and management of a portfolio of risks allows ERM-adopting firms to better recognize natural hedges, prioritize hedging activities towards the risks that contribute most to the total risk of the
firm, and optimize the evaluation and selection of available hedging instruments. I hypothesize that these advantages allow ERM-adopting firms to produce greater risk reduction per dollar spent. The resulting lower marginal cost of risk reduction
provides economic incentive for profit-maximizing firms to reduce risk until the marginal cost of risk reduction equals the marginal benefits. Therefore, my hypothesis predicts that, after implementing ERM, firms experience profit maximizing incentives
to lower risk. Consistent with this hypothesis, I find that firms adopting ERM experience a reduction in stock return volatility. Due to the costs and complexity of ERM implementation, I also find that the reduction in return volatility for ERM-adopting
firms becomes stronger over time. Further, I find that operating profits per unit of risk (ROA/return volatility) increase post ERM adoption.
Subjects/Keywords: Corporate governance; Enterprise Risk Management; Managerial discretion; Risk management
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APA ·
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Export
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Manager
APA (6th Edition):
Miller, S. M. (2014). Corporate decision making for publicly traded insurers. (Thesis). University of Georgia. Retrieved from http://hdl.handle.net/10724/26424
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Chicago Manual of Style (16th Edition):
Miller, Steven Michael. “Corporate decision making for publicly traded insurers.” 2014. Thesis, University of Georgia. Accessed March 04, 2021.
http://hdl.handle.net/10724/26424.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
MLA Handbook (7th Edition):
Miller, Steven Michael. “Corporate decision making for publicly traded insurers.” 2014. Web. 04 Mar 2021.
Vancouver:
Miller SM. Corporate decision making for publicly traded insurers. [Internet] [Thesis]. University of Georgia; 2014. [cited 2021 Mar 04].
Available from: http://hdl.handle.net/10724/26424.
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
Council of Science Editors:
Miller SM. Corporate decision making for publicly traded insurers. [Thesis]. University of Georgia; 2014. Available from: http://hdl.handle.net/10724/26424
Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation
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Open Access Theses and Dissertations