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Chapter 4: Risk Reporting Quality: A Review of Current Practices, Trends and Future Directions for Research

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posted on 04.08.2022, 09:51 authored by Mahmoud Marzouk, Philip Linsley, Shraddha Verma

This chapter reviews the priorc orporate  risk  disclosure  (CRD) literature  and  focuses  on investigating the issue of quality in the context of risk reporting (RR) in terms of in what ways and  to  what  extentprior  studies  have  addressed  CRD  quality.  The  central  argument  in  this chapteris  that  whilst  there  has  been  a  growing  number  of  CRD  studies  undertaken  by accounting  academics,these  studies  only  partially  address  CRD  quality.     This review  and analysis  of  the  literature  establishes  the  need  forCRDresearchfocusing  on  qualityto  be undertakenwith considering   theprior   research   highlighting   the   lack   of   quality   and informativeness  of  CRD. The chapteralso  reviews relevant narrative literature that is  not typically classified as CRD literature. Whilst  this chapterplaces  an  emphasis  on  discussing  the  existing  literature  and  current RRpractices, it also highlights the limitations of the risk disclosures provided by companies and argues there is room for further improvement. The chapteralso suggests directionsfor future research to  advance  our  understanding  in  respect  of  CRD  quality  and  usefulness  and to overcome limitations in current knowledgeand disclosure practicesin these areas

History

Author affiliation

School of Business, University of Leicester

Version

AM (Accepted Manuscript)

Published in

Corporate Narrative Reporting Beyond the Numbers

Publisher

Routledge

isbn

9780367558338

Copyright date

2022

Available date

13/04/2024

Editors

Mahmoud Marzouk and Khaled Hussainey

Language

English

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