{"id":"https://openalex.org/W2963872913","doi":"https://doi.org/10.1108/par-11-2018-0097","title":"Risk management committee and risk management disclosure: evidence from Australia","display_name":"Risk management committee and risk management disclosure: evidence from Australia","publication_year":2019,"publication_date":"2019-07-25","ids":{"openalex":"https://openalex.org/W2963872913","doi":"https://doi.org/10.1108/par-11-2018-0097","mag":"2963872913"},"language":"en","primary_location":{"id":"doi:10.1108/par-11-2018-0097","doi":"https://doi.org/10.1108/par-11-2018-0097","is_oa":false,"landing_page_url":"https://doi.org/10.1108/par-11-2018-0097","pdf_url":null,"source":{"id":"https://openalex.org/S66624660","display_name":"Pacific Accounting Review","issn_l":"0114-0582","issn":["0114-0582","2041-5494"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Pacific Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://figshare.com/articles/journal_contribution/Risk_management_committee_and_risk_management_disclosure_evidence_from_Australia/22985192","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087522009","display_name":"Jing Jia","orcid":"https://orcid.org/0000-0002-5193-8475","observed_orcids":["https://orcid.org/0000-0002-5193-8475"]},"institutions":[{"id":"https://openalex.org/I129801699","display_name":"University of Tasmania","ror":"https://ror.org/01nfmeh72","country_code":"AU","type":"education","lineage":["https://openalex.org/I129801699"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Jing Jia","raw_affiliation_strings":["School of Business and Economics, University of Tasmania, Hobart, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business and Economics, University of Tasmania, Hobart, Australia","institution_ids":["https://openalex.org/I129801699"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5028489436","display_name":"Zhongtian Li","orcid":"https://orcid.org/0000-0001-9478-9804","observed_orcids":["https://orcid.org/0000-0001-9478-9804"]},"institutions":[{"id":"https://openalex.org/I160993911","display_name":"Queensland University of Technology","ror":"https://ror.org/03pnv4752","country_code":"AU","type":"education","lineage":["https://openalex.org/I160993911"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Zhongtian Li","raw_affiliation_strings":["Queensland University of Technology, Brisbane, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Queensland University of Technology, Brisbane, Australia","institution_ids":["https://openalex.org/I160993911"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5103712652","display_name":"Lois A. Munro","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I165143802","display_name":"The University of Queensland","ror":"https://ror.org/00rqy9422","country_code":"AU","type":"education","lineage":["https://openalex.org/I165143802"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Lois Munro","raw_affiliation_strings":["University of Queensland, Brisbane, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Queensland, Brisbane, Australia","institution_ids":["https://openalex.org/I165143802"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":12.9399,"has_fulltext":false,"cited_by_count":60,"citation_normalized_percentile":{"value":0.98460327,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"31","issue":"3","first_page":"438","last_page":"461"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7666000127792358,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7666000127792358,"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/T12276","display_name":"Risk Management in Financial Firms","score":0.22310000658035278,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.003599999938160181,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/risk-committee","display_name":"risk management committee","score":0.9919999837875366},{"id":"https://openalex.org/keywords/risk-management-disclosure","display_name":"risk management disclosure","score":0.9760000109672546},{"id":"https://openalex.org/keywords/information-disclosure-quality","display_name":"disclosure quality","score":0.9259999990463257},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.6029999852180481},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.8259999752044678},{"id":"https://openalex.org/keywords/board-meetings","display_name":"board meetings","score":0.7049999833106995},{"id":"https://openalex.org/keywords/human-capital","display_name":"human capital","score":0.7059999704360962},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8519999980926514},{"id":"https://openalex.org/keywords/asx-listed-companies","display_name":"ASX-listed companies","score":0.7680000066757202},{"id":"https://openalex.org/keywords/australia","display_name":"Australia","score":0.40700000524520874}],"concepts":[{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5722923874855042},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.4219018518924713},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4001753330230713},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.3544464111328125},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3515779972076416},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2536320090293884},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.09702089428901672},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1108/par-11-2018-0097","doi":"https://doi.org/10.1108/par-11-2018-0097","is_oa":false,"landing_page_url":"https://doi.org/10.1108/par-11-2018-0097","pdf_url":null,"source":{"id":"https://openalex.org/S66624660","display_name":"Pacific Accounting Review","issn_l":"0114-0582","issn":["0114-0582","2041-5494"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Pacific Accounting Review","raw_type":"journal-article"},{"id":"pmh:oai:eprints.utas.edu.au:33967","doi":null,"is_oa":false,"landing_page_url":"https://eprints.utas.edu.au/33967/","pdf_url":null,"source":{"id":"https://openalex.org/S4406922975","display_name":"UTAS Research Repository","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:RePEc:eme:par000:par-11-2018-0097","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/PAR-11-2018-0097.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:parpps:par-11-2018-0097","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/PAR-11-2018-0097/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:figshare.com:article/22985192","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/journal_contribution/Risk_management_committee_and_risk_management_disclosure_evidence_from_Australia/22985192","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Text"}],"best_oa_location":{"id":"pmh:oai:figshare.com:article/22985192","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/journal_contribution/Risk_management_committee_and_risk_management_disclosure_evidence_from_Australia/22985192","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Text"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":59,"referenced_works":["https://openalex.org/W207416232","https://openalex.org/W1547505076","https://openalex.org/W1597664530","https://openalex.org/W1639544007","https://openalex.org/W1871375728","https://openalex.org/W1915111632","https://openalex.org/W1967170832","https://openalex.org/W1969859674","https://openalex.org/W1980414430","https://openalex.org/W1980490437","https://openalex.org/W1987700554","https://openalex.org/W1990054102","https://openalex.org/W2002975514","https://openalex.org/W2012633686","https://openalex.org/W2013387701","https://openalex.org/W2017137572","https://openalex.org/W2020819826","https://openalex.org/W2030765894","https://openalex.org/W2036383710","https://openalex.org/W2036805455","https://openalex.org/W2037789405","https://openalex.org/W2039727433","https://openalex.org/W2049765547","https://openalex.org/W2053154970","https://openalex.org/W2058870063","https://openalex.org/W2071721601","https://openalex.org/W2072230298","https://openalex.org/W2075266279","https://openalex.org/W2081742146","https://openalex.org/W2084173839","https://openalex.org/W2089226377","https://openalex.org/W2092245403","https://openalex.org/W2097764282","https://openalex.org/W2099098245","https://openalex.org/W2099756352","https://openalex.org/W2102859362","https://openalex.org/W2102896483","https://openalex.org/W2108818539","https://openalex.org/W2131136597","https://openalex.org/W2142068283","https://openalex.org/W2160375265","https://openalex.org/W2162373833","https://openalex.org/W2258480645","https://openalex.org/W2521712094","https://openalex.org/W2522697196","https://openalex.org/W2624943349","https://openalex.org/W2752617332","https://openalex.org/W2783808753","https://openalex.org/W2784092960","https://openalex.org/W2996618794","https://openalex.org/W3122276798","https://openalex.org/W3123634992","https://openalex.org/W3123901782","https://openalex.org/W3123911168","https://openalex.org/W3125499115","https://openalex.org/W3125933947","https://openalex.org/W3126066042","https://openalex.org/W4246784033","https://openalex.org/W4292678376"],"related_works":["https://openalex.org/W3673769","https://openalex.org/W2245918578","https://openalex.org/W2521712094","https://openalex.org/W7110806558","https://openalex.org/W3185154857","https://openalex.org/W560759895","https://openalex.org/W4285685964","https://openalex.org/W2626164174","https://openalex.org/W4231099109","https://openalex.org/W3194512914"],"abstract_inverted_index":{"Purpose":[0],"This":[1,164],"paper":[2],"aims":[3],"to":[4,68,105,155,167],"examine":[5],"the":[6,20,59,77,107,122,128,147,168,199],"relationship":[7,108,200],"between":[8,61,109,201],"risk":[9,14],"management":[10,15],"committees":[11],"(RMCs)":[12],"and":[13,25,40,63,96,114,133,146,178,194,203,209],"disclosure":[16],"(RMD)":[17],"quality.":[18,116,141,162,186],"Specifically,":[19],"existence":[21,123],"of":[22,28,37,124,131,149,189],"stand-alone":[23,110,126,176],"RMCs":[24,202],"a":[26,125,157,175],"number":[27,36,148],"RMC":[29,32,34,38,41,112,132,134,144,150,177,180],"characteristics,":[30],"including":[31],"size,":[33],"independence,":[35],"meetings":[39,151],"members\u2019":[42],"human":[43,129],"capital":[44,130],"is":[45,88],"investigated.":[46],"Design/methodology/approach":[47],"The":[48,118,187],"sample":[49],"comprises":[50],"top":[51],"100":[52],"Australian":[53],"Securities":[54],"Exchange":[55],"(ASX)-listed":[56],"companies":[57],"during":[58],"period":[60],"2010":[62],"2012,":[64],"when":[65],"RMD":[66,78,86,115,140,161,170,185,204],"began":[67],"be":[69],"guided":[70],"by":[71,81,172],"detailed":[72],"recommendations":[73],"in":[74],"Australia.":[75],"Following":[76],"framework":[79],"used":[80,104],"Jia":[82],"et":[83],"al.":[84],"(2016),":[85],"quality":[87,205],"measured":[89],"based":[90],"on":[91],"its":[92],"quantity,":[93],"relevance,":[94],"width":[95],"depth.":[97],"Ordinary":[98],"least":[99],"squares":[100],"(OLS)":[101],"regressions":[102],"were":[103],"test":[106],"RMC,":[111,127],"characteristics":[113,181],"Findings":[117],"results":[119,188],"show":[120],"that":[121],"size":[135],"are":[136,152,182],"positively":[137],"associated":[138,183],"with":[139,160,184],"In":[142],"contrast,":[143],"independence":[145],"not":[153],"found":[154],"have":[156],"significant":[158],"association":[159],"Originality/value":[163],"study":[165,191],"contributes":[166],"current":[169],"literature":[171],"investigating":[173],"whether":[174],"different":[179],"this":[190],"provide":[192],"useful":[193],"new":[195],"empirical":[196],"evidence":[197],"about":[198],"for":[206],"researchers,":[207],"companies,":[208],"regulators.":[210]},"counts_by_year":[{"year":2026,"cited_by_count":9},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":11},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2019-07-30T00:00:00"}