Critical variables in the implementation of a risk-based internal audit: a theoretical and empirical investigation of Greek companies
This paper investigates the critical variables for the implementation of RBIA in Greek companies and examines the relationship between the above variables and RBIA implementation using data collected by 105 internal auditors, external auditors, directors…
The spillover effect of the Bangladesh Bank cyber heist on banks’ cyber risk disclosures in Bangladesh
This study examines the spillover effect of that cyber heist on the cyber risk disclosures of the banking sector in Bangladesh.
This introduction to the Journal of Operational Risk special issue shines a light on the relationship between financial fraud risks and financial stability.
The authors investigate the financial structure of Jet Airways, with the aim of understanding whether financial turbulence for an airline company can constitute an antecedent for predicting the risk of bankruptcy.