Audit Manager Risk Behaviour in a Global Economy – a Research of the Theories on the Determinants of Risk Behaviour

Ionescu Iancu Octavian ()
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Ionescu Iancu Octavian: The Academy of Economic Studies, Bucharest

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 2, 377-379

Abstract: In an increasingly globalised economy, the quality and professionalism of business decisions are intrinsically linked to the risk behaviour of decision makers. The business decision makers are usually faced with a degree of uncertainty when they have to assess risk and make decisions. This paper examines risk behaviour from an audit firm manager perspective and from an academic perspective. The emphasis is on the managerial risk behaviour in business decision making. The research objective is to identify the extent to which theories on the determinants of risk behaviour addresses the critical importance of risk in business decision making at a global scale. It is discovered that the issue of establishing the determinants of risk behaviour has been debated by many authors but no conclusive theory is currently accepted. This article argues that the there are two main risk behaviour theories that explain risk behaviour of business decision makers at a multidimensional level.

Keywords: risk behaviour; decision making; audit; manager. (search for similar items in EconPapers)
JEL-codes: M10 M42 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:2:p:377-379

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