Does executive accountability enhance risk management and risk culture?

We evaluate a novel regulation designed to address ongoing risk management failures: Australia's Banking Executive Accountability Regime (BEAR). This mixed methods study draws on a survey and 41 interviews with accountable persons and their reports across 15 organisations. Consistent with theor...

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Veröffentlicht in:	Accounting and finance (Parkville) 2023-12, Vol.63 (4), p.4093-4124
Hauptverfasser:	Sheedy, Elizabeth, Canestrari‐Soh, Dominic S. B.
Format:	Artikel
Sprache:	eng
Schlagworte:	accountability banking regulation risk culture risk management three lines model
Online-Zugang:	Volltext
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