Enterprise Risk Management: Empirical foundations, governance integration, and future directions for ERM research

Journal title FINANCIAL REPORTING
Author/s Mark Beasley, Don Pagach
Publishing Year 2026 Issue 2026/1
Language English Pages 24 P. 5-28 File size 271 KB
DOI 10.3280/fr202622593
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  1. Beasley, M., & Pagach, D. (2026). Enterprise Risk Management (ERM): Empirical foundations, governance integration, and future directions for ERM research. Financial Reporting, XX(1).
  2. Catania, C., Dilber, F., Chiapolino, M., & Poppensieker, T. (2026). Global risk productivity survey: Four themes shaping risk management. McKinsey & Company.
  3. Maffei, M., & Spanò, R. (2021). Enterprise Risk Management across Europe. In Maffei, M. (ed.). Enterprise Risk Management in Europe. Emerald.
  4. Woods, M., Linsley, P., & Maffei, M. (2017). Accounting and risk. The British Accounting Review, 49(1), 1-3.
  5. World Economic Forum (2026). The Global Risks Report 2026 (21st ed.). World Economic Forum.

Mark Beasley, Don Pagach, Enterprise Risk Management: Empirical foundations, governance integration, and future directions for ERM research in "FINANCIAL REPORTING" 1/2026, pp 5-28, DOI: 10.3280/fr202622593