Journal of Accounting & Organizational Change: Volume 18 Issue 1

Guest editorial

Martin R.W. Hiebl

Institutional logics and risk management practices in government entities: evidence from Saudi Arabia

Peter Murr, Nieves Carrera

This study aims to understand how institutional logics influence the adoption and implementation of risk management (RM) practices by government entities in a non-western…

Stakeholder pressure as a driver of risk management practices in public administrations

Fabienne-Sophie Schäfer, Bernhard Hirsch, Christian Nitzl

Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk…

How regulatory changes are driven by a need for control in reputational scandals: a case study in the German insurance industry

Amra Tica, Barbara E. Weißenberger

This paper aims to contribute to the understanding of the mechanisms that evolve during reputational scandals and lead to changes in industry regulation. It explores the processes…

Risk governance: exploring the role of organisational culture

Mostafa Kamal Hassan, Mustafa Elkasih Abdulkarim, Hazem Ramadan Ismael

This study aims to investigate the association between organisational culture (OC) and the extent to which risk governance (RG) practices are implemented in Qatar.

Adoption of enterprise risk management (ERM) in small and medium-sized enterprises: evidence from Malaysia

Consilz Tan, Su Zy Lee

The critical success factor of enterprises is the ability to identify risks and subsequently adapt to the ever-changing technology, as well as the business environment. This paper…

“Red” and “green” flags of risk disclosures – identifying associations between positive and negative key phrases and consecutive cumulative abnormal stock returns

Deborah Yvonne Nagel, Stephan Fuhrmann, Thomas W. Guenther

The usefulness of risk disclosures (RDs) to support equity investors’ investment decisions is highly discussed. As prior research criticizes the extensive aggregation of risk…

Talking about the likelihood of risks: an agent-based simulation of discussion processes in risk workshops

Clemens Harten, Matthias Meyer, Lucia Bellora-Bienengräber

This paper aims to explore drivers of the effectiveness of risk assessments in risk workshops.