No surprises: the case for better risk reporting

Unknown author

52 citations0/0 files storedBalance Sheet

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Risk Management in Financial Firms

Abstract

This position paper from the Financial Reporting Committee of The Institute of Chartered Accountants in England and Wales provides an update on the latest thinking on risk management within the corporate environment. It argues that directors should provide more information about their risk management strategies and suggests that as directors do not worry about disclosing such information in prospectuses they should not worry about providing it in mainstream financial reporting.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 52 citations exist upstream.

Cited by

2020Risk disclosure in listed Greek companies: the effects of the financial crisis 2003The Challenge of Risk Reporting: Regulatory and Corporate Responses 2016Risk reporting during a crisis: evidence from the Egyptian capital market 2007Social and Environmental Accounting, Auditing, and Reporting: A Potential Source of Organisational Risk Governance?2017The determinants of internet risk disclosure: empirical study of Egyptian listed companies 2017Reshaping Risk Disclosure through Integrated Reporting: Evidence from Italian Early Adopters 2019Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals 2022The Effect of Business Strategy on Risk Disclosure

Imported from OpenAlex (CC0) — nothing here is generated.