Enterprise Risk Management and the Financial Reporting Process
Cohen, Jeffrey R. and Krishnamoorthy, Ganesh and Wright, Arnold, Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors (May 30, 2014). Available at SSRN: http://ssrn.com/abstract=2444397 “The financial crisis has brought to the forefront the need for companies to effectively manage their risks. One approach that has gained …