How to cite this paper
Almasri, B. (2021). The role of enterprise risk management on disclosure transparency in the international financial reporting standards period.Accounting, 7(6), 1241-1250.
Refrences
Acharyya, M., & Johnson, J. (2006). Investigating the Development of Enterprise Risk Management in the Insurance Industry: An Empirical Study of Four Major European Insurers. The Geneva Papers on Risk and Insurance, special issue July, 55-80.
Adams, S., & Simnett, R. (2011). Integrated Reporting: An opportunity for Australia's not‐for‐profit sector. Australian Accounting Review, 21(3), 292-301.Adkisson, R. V., & Mohammed, M. (2014). Tax structure and state economic growth during the Great Recession. The Social Science Journal, 51(1), 79-89.
Ahmad, S., Ng, C., & McManus, L. (2014). Enterprise risk management (ERM) implementation: some empirical evidence from large Australian companies. Procedia-Social and Behavioral Sciences, 164, 541-547.
Arena, M., Arnaboldi, M., & Azzone, G. (2010). The organizational dynamics of enterprise risk management. Accounting, Organizations and Society, 35(7), 659-675.
Australia Treasurer. (1998). The Task Force on International Financial Reform. Canberra: Commonwealth of Australia.
Australian Stock Exchange. (2016). ASX. Retrieved 9 15, 2016, from https://www.asx.com.au/regulation/rules-guidance-notes-and-waivers.htm
Bakker, J. (2018, 4 27). Methods. Retrieved 12 6, 2018, from https://doi.org/10.1002/9781405165518.wbeosm087.pub2
Ball, R., Robin, A., & Shuang, W. J. (2003). Incentives versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics, 36(1-3), 235-270.
Barlev, B., & Haddad, J. R. (2003). fair value accounting and the management of the firm. Critical Perspectives on Accounting, 14(4), 383-415.
Barth, M., Konchitchki, Y., & Landsman, W. (2013). Cost of capital and earnings transparency. Journal of Accounting and Economics, 55(2-3), 206-224.
Beasley, M., Clune, R., & Hermanson, D. (2005). Enterprise Risk management: An empirical analysis of factors associated with the extent of implementation. Journal of Accounting and Public Policy, 24(6), 521-531.
Bushman, R. M., & Smith, A. J. (2003). Transparency, Financial Accounting Information, and Corporate Governance. Economic Policy Review, 9(1), 65-87.
Christensen, H., Lee, E., & Walker, M. (2015). Incentives or standards: What determines accounting quality changes around IFRS adoption? European Accounting Review, 24(1), 31-61.
Chua, Y., Cheong, C., & Gould, G. (2012). The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia. Journal of International Accounting Research, 11(1), 119-146.
Cohen, J., Krishnamoopthy, G., & Wright, A. (2017). Enterprise risk management and the financial reporting process: The experiences of audit committee members, CFOs and external auditions. Contemporary Accounting Research , 34(2), 1178-1209.
Coles, J., Daniel, V., & Naveen, L. (2006). Managerial incentives and risk-taking. Journal of Financial Economics, 79(2), 431-468.
COSO. (2004). Enterprise Risk Management- Integrated Framework. Committee of Sponsoring Organizations.
Daske, H., Hail, L., Leuz, C., & Verdi, R. (2013). Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions. Journal of Accounting Research, 51(3), 495-547.
Daske, H., Hail, L., Leuz, C., & Verdi, R. S. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research, 46(5), 1085-1142.
Deboskey, D., & Mogharebi, N. (2013). A Study on Effect of Information Assymmetry on Earning Management: Evidence from Tehran Stock Exchange. Management Letter Science, 3(2), 2161-2166.
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. The Academy of Management Review, 14(1), 57-74.
Fama, E. F. (1980). Agency Problems and the Theory of the Firm. Journal of Political Economy, 88(2), 288-307.
FASB. (2018). IFRS Conceptual Framework. FASB.
Field, A. (2009). Discovering statistics using SPSS (Third Edition ed.). London: Sage publications.
Gaffikin, M. (2006). The Critique of Accounting Theory. university of Wollongong, working paper.
Goodwin, J., Ahmed, K., & Heaney, R. (2008). The effects of international financial reporting standards on the accounts and accounting quality of Australian firms: A retrospective study. Journal of Contemporary Accounting and Economics, 4(2), 89-119.
Hail, L., & Leuz, C. (2007). Capital market effects on mandatory IFRS reporting in the EU: Empirical evidence. AFM.
Harris, J., Johnson, S., & Souder, D. (2013). Model-theoretic knowledge accumulation: The case of agency theory and incentive alignment. Academy of Management Review, 39(3), 424-454.
He, Z., Xu, X., & Deng, S. (2003). Discovering cluster-based local outliers. Pattern Recognition Letters, 24(9), 1641-1650.
Hill, C., & Jones, T. (1992). Stockholder-agency theory. Journal of Management Studies, 29(2), 131-154.
Jeanjean, T., & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27(6), 480-494.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Jones, C., & Luther, R. (2008). Anticipating the impact of IFRS on the management of German manufacturing companies: some observations from a British perspective. Accounting in Europe, 2(1), 165-193.
Kleffner, A., Lee, R., & McGannon, B. (2003). The effect of corporate governance on the use of enterprise risk management evidence from Canada. Risk Management and Insurance Review, 45(2), 53-73.
Kohli, A. K., & Jaworski, B. J. (1990). Market Orientation: The Construct, Research Propositions, and Managerial Implications. Journal of Marketing, 54(2), 1-18.
Lambert, R. A., Leuz, C., & Verrecchia, R. E. (2007). Accounting Information, Disclosure, and the Cost of Capital. Journal of Accounting Research, 45(2), 385-420.
Leuz, C., & Verrecchia, R. E. (2000). The Economic Consequences of Increased Disclosure. Journal of Accounting Research, 38(1), 91-124.
Li, J., Mangena, M., & Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review, 44(2), 98-110.
Li, S. (2010). Does mandatory adoption of international financial reporting standards in the european union reduce the cost of equity capital? The Accounting Review , 85(2), 607-636.
Lin, S., Riccardi, W., & Wang, C. (2012). Does accounting quality change following a switch from U.S.GAAP to IFRS? Evidence from Germany. Journal of Accounting Public Policy, 31(6), 641-657.
Maiga, A., Nilsson, A., & Jacobs, F. (2014). Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. The British Accounting Review, 46(1), 77-90.
Soderstrom, N., & Sun, K. (2007). IFRS Adoption and Accounting Quality: A Review. European Accounting Review, 16(4), 675-702.
Stock, J., & Watson, M. (2008). Heteroskedasticity‐Robust Standard Errors for Fixed Effects Panel Data Regression. Econometrica Journal of the Econometric Society, 76(1), 155-174.
Tendeloo, B. v., & Vanstraelen, A. (2005). Earnings management under German GAAP versus IFRS. European Accounting Review, 14(1), 155-180.
Verrecchia, R. E. (2001). Essays on disclosure. Journal of Accounting and Economics, 32(1-3), 97-180.
Wright, B., Kroll, M., Krug, J., & Pettus, M. (2007). Infuences of top management team incentives on firm risk taking. Strategic Management Journal, 28(1), 81-89.
Adams, S., & Simnett, R. (2011). Integrated Reporting: An opportunity for Australia's not‐for‐profit sector. Australian Accounting Review, 21(3), 292-301.Adkisson, R. V., & Mohammed, M. (2014). Tax structure and state economic growth during the Great Recession. The Social Science Journal, 51(1), 79-89.
Ahmad, S., Ng, C., & McManus, L. (2014). Enterprise risk management (ERM) implementation: some empirical evidence from large Australian companies. Procedia-Social and Behavioral Sciences, 164, 541-547.
Arena, M., Arnaboldi, M., & Azzone, G. (2010). The organizational dynamics of enterprise risk management. Accounting, Organizations and Society, 35(7), 659-675.
Australia Treasurer. (1998). The Task Force on International Financial Reform. Canberra: Commonwealth of Australia.
Australian Stock Exchange. (2016). ASX. Retrieved 9 15, 2016, from https://www.asx.com.au/regulation/rules-guidance-notes-and-waivers.htm
Bakker, J. (2018, 4 27). Methods. Retrieved 12 6, 2018, from https://doi.org/10.1002/9781405165518.wbeosm087.pub2
Ball, R., Robin, A., & Shuang, W. J. (2003). Incentives versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics, 36(1-3), 235-270.
Barlev, B., & Haddad, J. R. (2003). fair value accounting and the management of the firm. Critical Perspectives on Accounting, 14(4), 383-415.
Barth, M., Konchitchki, Y., & Landsman, W. (2013). Cost of capital and earnings transparency. Journal of Accounting and Economics, 55(2-3), 206-224.
Beasley, M., Clune, R., & Hermanson, D. (2005). Enterprise Risk management: An empirical analysis of factors associated with the extent of implementation. Journal of Accounting and Public Policy, 24(6), 521-531.
Bushman, R. M., & Smith, A. J. (2003). Transparency, Financial Accounting Information, and Corporate Governance. Economic Policy Review, 9(1), 65-87.
Christensen, H., Lee, E., & Walker, M. (2015). Incentives or standards: What determines accounting quality changes around IFRS adoption? European Accounting Review, 24(1), 31-61.
Chua, Y., Cheong, C., & Gould, G. (2012). The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia. Journal of International Accounting Research, 11(1), 119-146.
Cohen, J., Krishnamoopthy, G., & Wright, A. (2017). Enterprise risk management and the financial reporting process: The experiences of audit committee members, CFOs and external auditions. Contemporary Accounting Research , 34(2), 1178-1209.
Coles, J., Daniel, V., & Naveen, L. (2006). Managerial incentives and risk-taking. Journal of Financial Economics, 79(2), 431-468.
COSO. (2004). Enterprise Risk Management- Integrated Framework. Committee of Sponsoring Organizations.
Daske, H., Hail, L., Leuz, C., & Verdi, R. (2013). Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions. Journal of Accounting Research, 51(3), 495-547.
Daske, H., Hail, L., Leuz, C., & Verdi, R. S. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research, 46(5), 1085-1142.
Deboskey, D., & Mogharebi, N. (2013). A Study on Effect of Information Assymmetry on Earning Management: Evidence from Tehran Stock Exchange. Management Letter Science, 3(2), 2161-2166.
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. The Academy of Management Review, 14(1), 57-74.
Fama, E. F. (1980). Agency Problems and the Theory of the Firm. Journal of Political Economy, 88(2), 288-307.
FASB. (2018). IFRS Conceptual Framework. FASB.
Field, A. (2009). Discovering statistics using SPSS (Third Edition ed.). London: Sage publications.
Gaffikin, M. (2006). The Critique of Accounting Theory. university of Wollongong, working paper.
Goodwin, J., Ahmed, K., & Heaney, R. (2008). The effects of international financial reporting standards on the accounts and accounting quality of Australian firms: A retrospective study. Journal of Contemporary Accounting and Economics, 4(2), 89-119.
Hail, L., & Leuz, C. (2007). Capital market effects on mandatory IFRS reporting in the EU: Empirical evidence. AFM.
Harris, J., Johnson, S., & Souder, D. (2013). Model-theoretic knowledge accumulation: The case of agency theory and incentive alignment. Academy of Management Review, 39(3), 424-454.
He, Z., Xu, X., & Deng, S. (2003). Discovering cluster-based local outliers. Pattern Recognition Letters, 24(9), 1641-1650.
Hill, C., & Jones, T. (1992). Stockholder-agency theory. Journal of Management Studies, 29(2), 131-154.
Jeanjean, T., & Stolowy, H. (2008). Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy, 27(6), 480-494.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Jones, C., & Luther, R. (2008). Anticipating the impact of IFRS on the management of German manufacturing companies: some observations from a British perspective. Accounting in Europe, 2(1), 165-193.
Kleffner, A., Lee, R., & McGannon, B. (2003). The effect of corporate governance on the use of enterprise risk management evidence from Canada. Risk Management and Insurance Review, 45(2), 53-73.
Kohli, A. K., & Jaworski, B. J. (1990). Market Orientation: The Construct, Research Propositions, and Managerial Implications. Journal of Marketing, 54(2), 1-18.
Lambert, R. A., Leuz, C., & Verrecchia, R. E. (2007). Accounting Information, Disclosure, and the Cost of Capital. Journal of Accounting Research, 45(2), 385-420.
Leuz, C., & Verrecchia, R. E. (2000). The Economic Consequences of Increased Disclosure. Journal of Accounting Research, 38(1), 91-124.
Li, J., Mangena, M., & Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review, 44(2), 98-110.
Li, S. (2010). Does mandatory adoption of international financial reporting standards in the european union reduce the cost of equity capital? The Accounting Review , 85(2), 607-636.
Lin, S., Riccardi, W., & Wang, C. (2012). Does accounting quality change following a switch from U.S.GAAP to IFRS? Evidence from Germany. Journal of Accounting Public Policy, 31(6), 641-657.
Maiga, A., Nilsson, A., & Jacobs, F. (2014). Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. The British Accounting Review, 46(1), 77-90.
Soderstrom, N., & Sun, K. (2007). IFRS Adoption and Accounting Quality: A Review. European Accounting Review, 16(4), 675-702.
Stock, J., & Watson, M. (2008). Heteroskedasticity‐Robust Standard Errors for Fixed Effects Panel Data Regression. Econometrica Journal of the Econometric Society, 76(1), 155-174.
Tendeloo, B. v., & Vanstraelen, A. (2005). Earnings management under German GAAP versus IFRS. European Accounting Review, 14(1), 155-180.
Verrecchia, R. E. (2001). Essays on disclosure. Journal of Accounting and Economics, 32(1-3), 97-180.
Wright, B., Kroll, M., Krug, J., & Pettus, M. (2007). Infuences of top management team incentives on firm risk taking. Strategic Management Journal, 28(1), 81-89.