The Routledge Companion to Accounting and Risk

ISBN-13: 9780367656232 / Angielski / Miękka / 2020 / 310 str.

Margaret Woods; Philip Linsley

Opis

Accounting for risk has taken on dramatically increasing importance since the onset of the global financial crisis. This comprehensive volume provides an overview of the entire field.

Key themes such as corporate governance, trust, pensions, uncertainty and Islamic finance are covered by a global array of contributing s

Spis treści

1. Introduction Philip Linsley and Margaret Woods

Part I: Risk in Context

2. A historical perspective on risk management Mark Billings

3. Risk tools and risk technologies Beth Kewell and Philip Linsley

4. Insights into corporate governance and risk: exploring systems from Germany, the United States and the United Kingdom Anthony Devine and Philip Shrives

Part II: Financial reporting and risk

5. Financial reporting risks in relation to financial instruments Chu Yeong Lim and See Liang Foo

6. Risk reporting Mahmoud Marzouk, Philip Linsley and Shraddha Verma

7. Risk in government outsourcing and risk-sharing: rhetoric or reality? Carolyn Cordery

8. Carbon risk management in a regulatory context: the case of New Zealand Binh Bui

Part III: Management accounting and risk

9. Supporting decision-making under uncertainty: the management accountant as risk manager Gillian Lees

10. Risk and performance management: two sides of the same coin? Tommaso Palermo

11. Incorporating risk considerations into planning and control systems: the influence of risk management value creation objectives Christopher D. Ittner and Thomas Keusch

12. Risk reporting to the board of directors Regine Slagmulder

13. Supply chain quality risk: a food industry perspective Ying Kei Tse and Minhao Zhang

14. Institutional work and embedded agency: the institutionalization of enterprise risk management in a large, global, oil and gas company Anita Meidell and Katarina Kaarbøe

Part IV: Risk monitoring

15. Over-compliance and the conformity trap Gregory B. Vit

16. Monitoring Shariah non-compliance risk in Islamic banking institutions Nunung N. Hidayah

17. Technology and business risks Kirstin Gillon

18. Failed decision-making at Dexia?: a lack of integrated risk culture Peter Verhezen and Marie Gemma Dequae

19. Future research in accounting and risk Margaret Woods and Philip Linsley

O autorze

Margaret Woods is Emeritus Professor of Accounting and Risk at Aston Business School, Aston University, UK. Founder of the European Risk Research Network, her extensive publications on risk particularly have attracted international media interest. Her book of case studies, Risk Management in Organizations, was published in 2011.

Philip Linsley is Professor of Accounting and Risk at the York Management School, University of York, UK. His research interests are risk-related and include investigating risk disclosure, and risk and culture. He is particularly interested in applying the ideas of Mary Douglas to the accounting field.