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Risk reporting: A review of the literature and implications for future research
Elshandidy, Tamer Shrives, P.J. Bamber, M. Abraham, S.
Elshandidy, Tamer
Shrives, P.J.
Bamber, M.
Abraham, S.
Publication Date
2018-06
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© 2018 Elsevier. Reproduced in accordance with the publisher's self-archiving policy. This manuscript version is made available under the CC-BY-NC-ND 4.0 license.
Peer-Reviewed
Yes
Open Access status
openAccess
Accepted for publication
20/12/2017
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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
Version
Accepted manuscript
Citation
Elshandidy T, Shrives PJ, Bamber M et al (2018) Risk reporting: a review of literature and implications for future research. Journal of Accounting Literature. 40(1): 54-82.
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Article