To date, research which integrates corporate governance and risk management has been limited. Yet, risk exposure and management are increasingly becoming the core function of modern business enterprises in various sectors and industries domestically and globally. Risk identification and...

Despite a significant increase in accounting research on risk disclosures that has emerged over the last two decades, there is paucity of cross-country evidence from non-financial sectors. This research note analyzes how country-specific cultural values are linked to the level of risk...

Purpose – This paper aims to propose and apply a novel risk-based approach to explore whether socio-political theories explain the level of corporate environmental disclosures given inconclusive evidence on the relation between environmental disclosure and environmental performance....