Enterprise risk management: A process for enhanced management and improved performance

Stephen Gates (), Jean-Louis Nicolas () and Paul L. Walker
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Stephen Gates: Audencia Recherche - Audencia Business School
Jean-Louis Nicolas: Audencia Recherche - Audencia Business School
Paul L. Walker: University of Virginia

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Abstract: Some company boards of directors and management teams are still reluctant to embrace enterprise risk management (ERM) because of the uncertainty regarding its value to the bottom line. A survey of audit and risk management executives suggests that the use of ERM leads to increased management consensus, better-informed decisions, enhanced communication of risk taking, and greater management accountability.

Keywords: Risk Management; Board of directors (search for similar items in EconPapers)
Date: 2012
Note: View the original document on HAL open archive server: https://hal.science/hal-00857435
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Citations: View citations in EconPapers (15)

Published in Management Accounting Quarterly, 2012, 13 (3), pp.28-38

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