Financial Reporting and Risk Management

This summary includes the following ten papers: 1. Hayne, C., & Free, C. (2014). Hybridized professional groups and institutional work: COSO and the rise of enterprise risk management. Accounting, Organizations and Society, 39(5), 309-330. 2. Gates, S. (2006). Incorporating strategic risk into enterprise risk management: A survey of current corporate practice. Journal of Applied Corporate Finance, 18(4), 81-90. 3. Hall, M., Mikes, A., & Millo, Y. (2015). How do risk managers become influen...

This summary summarizes the whole course including the highlights of the papers. All important information for the examination is included, including exam questions.