{"id":"https://openalex.org/W2158477459","doi":"https://doi.org/10.1177/0148558x14535780","title":"An Exploratory Study of Enterprise Risk Management","display_name":"An Exploratory Study of Enterprise Risk Management","publication_year":2014,"publication_date":"2014-06-27","ids":{"openalex":"https://openalex.org/W2158477459","doi":"https://doi.org/10.1177/0148558x14535780","mag":"2158477459"},"language":"en","primary_location":{"id":"doi:10.1177/0148558x14535780","doi":"https://doi.org/10.1177/0148558x14535780","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0148558x14535780","pdf_url":null,"source":{"id":"https://openalex.org/S107181468","display_name":"Journal of Accounting Auditing & Finance","issn_l":"0148-558X","issn":["0148-558X","2160-4061"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Auditing &amp; Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5065412015","display_name":"Sara Lundqvist","orcid":"https://orcid.org/0000-0001-9717-8347","observed_orcids":["https://orcid.org/0000-0001-9717-8347"]},"institutions":[{"id":"https://openalex.org/I187531555","display_name":"Lund University","ror":"https://ror.org/012a77v79","country_code":"SE","type":"education","lineage":["https://openalex.org/I187531555"]}],"countries":["SE"],"is_corresponding":true,"raw_author_name":"Sara A. Lundqvist","raw_affiliation_strings":["School of Economics and Management and Knut Wicksell Centre for Financial Studies, Lund University, Sweden"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management and Knut Wicksell Centre for Financial Studies, Lund University, Sweden","institution_ids":["https://openalex.org/I187531555"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5065412015"],"corresponding_institution_ids":["https://openalex.org/I187531555"],"apc_list":{"value":3650,"currency":"USD","value_usd":3650},"apc_paid":null,"fwci":36.8342,"has_fulltext":false,"cited_by_count":117,"citation_normalized_percentile":{"value":0.99577947,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"29","issue":"3","first_page":"393","last_page":"429"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.9872999787330627,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.004000000189989805,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14465","display_name":"Leadership, Behavior, and Decision-Making Studies","score":0.0027000000700354576,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/enterprise-risk-management","display_name":"enterprise risk management","score":1.0},{"id":"https://openalex.org/keywords/erm-implementation","display_name":"ERM implementation","score":0.8429999947547913},{"id":"https://openalex.org/keywords/value-creation","display_name":"value creation","score":0.7310000061988831},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.6940000057220459},{"id":"https://openalex.org/keywords/internal-environment","display_name":"internal environment","score":0.753000020980835},{"id":"https://openalex.org/keywords/erm-adoption","display_name":"ERM adoption","score":0.3790000081062317}],"concepts":[{"id":"https://openalex.org/C207209096","wikidata":"https://www.wikidata.org/wiki/Q848268","display_name":"Enterprise risk management","level":3,"score":0.8302290439605713},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6022173762321472},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.5519928336143494},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.5491681694984436},{"id":"https://openalex.org/C2780586970","wikidata":"https://www.wikidata.org/wiki/Q1357284","display_name":"Popularity","level":2,"score":0.5201368927955627},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5191518664360046},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.4704745411872864},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.4453142285346985},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4276011884212494},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.31676316261291504},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.31421536207199097},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13484668731689453},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C59822182","wikidata":"https://www.wikidata.org/wiki/Q441","display_name":"Botany","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1177/0148558x14535780","doi":"https://doi.org/10.1177/0148558x14535780","is_oa":false,"landing_page_url":"https://doi.org/10.1177/0148558x14535780","pdf_url":null,"source":{"id":"https://openalex.org/S107181468","display_name":"Journal of Accounting Auditing & Finance","issn_l":"0148-558X","issn":["0148-558X","2160-4061"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Auditing &amp; Finance","raw_type":"journal-article"},{"id":"pmh:oai:lup.lub.lu.se:87bcf483-2cd8-4d12-af92-7879199a765c","doi":null,"is_oa":false,"landing_page_url":"https://lup.lub.lu.se/record/5051682","pdf_url":null,"source":{"id":"https://openalex.org/S4306400536","display_name":"Lund University Publications (Lund University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I187531555","host_organization_name":"Lund University","host_organization_lineage":["https://openalex.org/I187531555"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"ISSN: 2160-4061","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":36,"referenced_works":["https://openalex.org/W6550158","https://openalex.org/W138540058","https://openalex.org/W199354621","https://openalex.org/W783341876","https://openalex.org/W1484864026","https://openalex.org/W1533867010","https://openalex.org/W1558416165","https://openalex.org/W1977775666","https://openalex.org/W1980521788","https://openalex.org/W1982979344","https://openalex.org/W2009070105","https://openalex.org/W2041984261","https://openalex.org/W2074586470","https://openalex.org/W2086169621","https://openalex.org/W2097665571","https://openalex.org/W2118338381","https://openalex.org/W2122376319","https://openalex.org/W2129025967","https://openalex.org/W2135058204","https://openalex.org/W2144412476","https://openalex.org/W2160643014","https://openalex.org/W2161700628","https://openalex.org/W2167532832","https://openalex.org/W2181119236","https://openalex.org/W2204318555","https://openalex.org/W2313423809","https://openalex.org/W2896548965","https://openalex.org/W2908934668","https://openalex.org/W2948928365","https://openalex.org/W3121898682","https://openalex.org/W3122086753","https://openalex.org/W3123559164","https://openalex.org/W4214736956","https://openalex.org/W4229665788","https://openalex.org/W4245803426","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W4241362242","https://openalex.org/W4399461717","https://openalex.org/W2971841906","https://openalex.org/W2612742526","https://openalex.org/W1853025507","https://openalex.org/W2907228269","https://openalex.org/W2972267746","https://openalex.org/W4306853746","https://openalex.org/W3206821825","https://openalex.org/W3180909807"],"abstract_inverted_index":{"There":[0,57],"is":[1,91,112,136],"a":[2,14,220],"general":[3,154],"consensus":[4,61],"that":[5,78],"enterprise":[6],"risk":[7,166],"management\u2019s":[8],"(ERM)":[9],"popularity":[10],"has":[11,71],"resulted":[12],"from":[13,198],"response":[15],"to":[16,20,31,45,73,93,96,108,152,188,208,210,229],"pressure":[17],"on":[18,127,223,234],"organizations":[19],"holistically":[21],"manage":[22],"risk.":[23],"Multiple":[24],"frameworks":[25,207],"for":[26],"implementation":[27],"of":[28,39,48,67,87,116,124,139,145,160,169,179,239],"ERM":[29,49,68,88,117,125,132,146,180,196,216],"contribute":[30],"an":[32,113],"overall":[33],"uncertainty":[34,42],"regarding":[35,52,105],"the":[36,64,121,137,153,161,170,176,235],"essential":[37],"components":[38,66,123,150,184,204],"ERM.":[40,240],"This":[41,111],"carries":[43],"forward":[44],"empirical":[46,232],"studies":[47,233],"where":[50],"results":[51,104],"value":[53,236],"creation":[54],"are":[55,79],"inconclusive.":[56],"exists":[58],"no":[59],"real":[60],"about":[62],"what":[63],"principal":[65],"are;":[69],"this":[70],"led":[72],"identification":[74,138],"and":[75,85,98,102,157,172,217,225],"measurement":[76],"methods":[77],"inconsistent.":[80],"By":[81],"using":[82],"inconsistent":[83],"indicators":[84],"measures":[86],"implementation,":[89],"it":[90],"impossible":[92],"compare":[94],"\u201capples":[95],"apples\u201d":[97],"arrive":[99],"at":[100,119],"conclusive":[101],"convincing":[103],"ERM\u2019s":[106],"ability":[107],"create":[109],"value.":[110],"exploratory":[114],"study":[115],"aimed":[118],"determining":[120],"integral":[122],"based":[126],"how":[128,213],"firms":[129,197,214],"actually":[130],"implement":[131,215],"dimensions.":[133],"The":[134,201],"result":[135],"four":[140,183,203],"discrete":[141],"components,":[142],"or":[143],"pillars,":[144],"implementation;":[147],"two":[148],"prerequisite":[149],"related":[151],"internal":[155],"environment":[156],"control":[158],"activities":[159,168],"firm,":[162],"one":[163,173,194],"component":[164,174],"identifying":[165,224],"management":[167],"firm":[171],"with":[175],"defining":[177],"attributes":[178],"implementation.":[181],"All":[182],"must":[185],"be":[186],"implemented":[187],"have":[189,219],"well-implemented":[190],"ERM,":[191,227],"but":[192],"only":[193],"separates":[195],"non-ERM":[199],"firms.":[200],"resulting":[202],"challenge":[205],"existing":[206],"adapt":[209],"better":[211],"reflect":[212],"can":[218],"valuable":[221],"impact":[222],"measuring":[226],"leading":[228],"more":[230],"informative":[231],"creating":[237],"abilities":[238]},"counts_by_year":[{"year":2026,"cited_by_count":8},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":11},{"year":2021,"cited_by_count":16},{"year":2020,"cited_by_count":8},{"year":2019,"cited_by_count":7},{"year":2018,"cited_by_count":13},{"year":2017,"cited_by_count":11},{"year":2016,"cited_by_count":9},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
