Purpose: The authors empirically examine the impact of the stand-alone risk committee on corporate risk-taking and firm value. Design/methodology/approach: The authors argue that the existence of a stand-alone risk committee enhances the quality of corporate governance, which reduces corporate...

Purpose: The purpose of this paper is to examine the association between the existence of a risk committee (RC) in a firm and financial reporting quality. We also investigate whether having an RC has an effect on audit pricing. We argue that the existence of an RC in a firm contributes to...

Purpose: The paper aims to investigate the value-relevance of changes in fair values of investment property reported under International Accounting Standards (IAS) 40 and International Financial Reporting Standards (IFRS) 13. Design/methodology/approach: Multivariate regression models are used...