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Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

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Special issue on Risk management, governance and assurance

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Article citation: , (2010) "Special issue on Risk management, governance and assurance", Accounting, Auditing & Accountability Journal, Vol. 23 Iss: 2, pp. -

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Article Type:Call for papers From:Accounting, Auditing & Accountability Journal, Volume 23, Issue 2

Call for papers for Managerial Auditing Journal

Guest Editor: Professor Nava Subramaniam, Deakin University, Australia Associate Professor Peter Carey, Monash University, Australia

The special edition on "Risk management, governance and assurance" calls for papers on the research and practice of risk management, corporate governance, management control and assurance. Risk management is increasingly viewed as integral to corporate governance and organisational management, and is interconnected with various management control processes and functions. Significant investments have been also made by organizations in their corporate governance, risk and control functions in recent years.

The papers selected for this issue should provide readers insight into the various aspects of the governance of risk management, related assurance processes and their impact on organisational outcomes. We are specifically interested in empirical and theoretical contributions from a wide variety of research perspectives and approaches. Papers covering the following and related topics are welcome:

• The design and implementation of risk management systems and how such systems are integrated with other governance control mechanisms. For example, how prevalent is enterprise risk management as opposed to traditional, silo-based risk management systems, and what are the outcomes of more sophisticated or advanced risk management and corporate governance systems.
• The role of regulation and its impact on risk management behaviour both at the organizational and individual levels. Some of the issues addressed may include whether management control design and disclosure policies minimize dysfunctional behaviour and foster transparency, and accountability, leading to relevant and reliable reporting and whether organizational stakeholders are risk literate and their ability to understand the information provided by risk reports.
• The role of external and internal auditors in complementing and supporting risk management and corporate governance, and the implications of that role for auditor independence and audit quality.
• The impact of changing environmental and economic conditions such as climate change, the 2008 global credit crisis, and economic downturn on risk management and corporate governance.

Submission details

Papers must be rigorous and relevant to theory development, practitioners and/or policy. It is anticipated that papers accepted for this special issue will be published in late 2010.

Submission Deadline: 31 March 2010