Risk reporting: A review of the literature and implications for future research

IF 1.1 Q3 BUSINESS, FINANCE

Journal of Accounting Literature Pub Date : 2018-06-01 DOI:10.1016/j.acclit.2017.12.001

Tamer Elshandidy , Philip J. Shrives , Matt Bamber , Santhosh Abraham

引用次数: 116

Abstract

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement.

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风险报告:文献综述及对未来研究的启示

本文对档案经验风险报告文献进行了广泛且最新的(1997-2016)回顾。被审查的论文分为两个主要主题:风险报告的动机和/或信息性。我们的回顾特别展示了文献中显著差异的领域:强制性与自愿风险报告，手动与自动内容分析，国内与跨国风险报告差异，以及金融与非金融公司的风险报告。我们的论文指出了一些需要进一步研究的问题。我们特别提请注意两点:第一，风险概念化缺乏明确性和一致性;第二，标准制定者参与的潜在成本和收益。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Literature BUSINESS, FINANCE-

CiteScore

6.50

自引率

0.00%

发文量

期刊介绍： The objective of the Journal is to publish papers that make a fundamental and substantial contribution to the understanding of accounting phenomena. To this end, the Journal intends to publish papers that (1) synthesize an area of research in a concise and rigorous manner to assist academics and others to gain knowledge and appreciation of diverse research areas or (2) present high quality, multi-method, original research on a broad range of topics relevant to accounting, auditing and taxation. Topical coverage is broad and inclusive covering virtually all aspects of accounting. Consistent with the historical mission of the Journal, it is expected that the lead article of each issue will be a synthesis article on an important research topic. Other manuscripts to be included in a given issue will be a mix of synthesis and original research papers. In addition to traditional research topics and methods, we actively solicit manuscripts of the including, but not limited to, the following: • meta-analyses • field studies • critiques of papers published in other journals • emerging developments in accounting theory • commentaries on current issues • innovative experimental research with strong grounding in cognitive, social or anthropological sciences • creative archival analyses using non-standard methodologies or data sources with strong grounding in various social sciences • book reviews • "idea" papers that don''t fit into other established categories.