Managerial Auditing Journal: Volume 29 Issue 7

The association between disclosure of forward-looking information and corporate governance mechanisms: Evidence from the UK before the financial crisis period

Basil Al-Najjar, Suzan Abed

This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in…

Auditor industry specialization and corporate risk-taking

Jamie L. Hoelscher, Scott E. Seavey

– The purpose of this study is to examine the effects of higher-quality auditors on corporate risk-taking.

(Un)useful risk disclosure: explanations from the Italian banks

Marco Maffei, Massimo Aria, Clelia Fiondella, Rosanna Spanò, Claudia Zagaria

The purpose of this paper is to better understand how mandatory risk categories are disclosed and to provide a better understanding of the reasons why risk disclosure looks less…

Determinants of voluntary formation of risk management committees: Evidence from an emerging economy

Nkoko Blessy Sekome, Tesfaye Taddesse Lemma

The aim of this paper is to examine the nexus between firm-specific attributes and a company’s decision to setup a separate risk management committee (RMC) as a sub-committee of…