Risk Management Programs’Effect on Financial Professionals’Accountability and InvestmentDecisions

Authors

James F. Boyle, University of Scranton
F Todd DeZoort, University of Alabama
Dana R. Hermanson, Kennesaw State University

Document Type

Article

Department

School of Accountancy

Publication Date

Summer 7-1-2018

Abstract

Enterprise risk management (ERM) continues to be vital to companies when they are making business decisions. And many organizations have established robust risk management programs to guide their employees in this area. The authors’ study found that such programs caused managers to feel more accountable to top management for the risks associated with their business decisions, yet they also did not cause the professionals to avoid taking risks.

Journal

Management Accounting Quarterly

Volume

19

Issue

4

First Page

1

Last Page

9