Internal control and Enterprise Risk Management ERM: Towards a process and behavioral integration

Detalhes bibliográficos
Autor(a) principal: Rabaçal, João Pedro Carocinho
Data de Publicação: 2023
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10071/30755
Resumo: Enterprise Risk Management is a critical issue in corporate governance that has gained sophistication with the emergence of integrated models and frameworks such as COSO (2013). Still, the exact relationship between COSO components is yet an unfulfilled challenge. Additionally, an important component is leadership as suggested by ISO31000, which is yet waiting for integration with COSO framework. Based on previous empirical early studies, this research is designed to test a sequential mediation model starting from leadership and commitment and ending with monitoring activities via other COSO components while testing the role participative leadership may play as a boundary condition. With a sample of 637 professionals in accounting, auditing, and controlling, findings fully support the sequential mediation effect that includes leadership and commitment, but only partially support the interaction with participative leadership. Findings show COSO and ISO31000 can be integrated albeit the role of participative leadership deserves further scrutiny in the future.
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spelling Internal control and Enterprise Risk Management ERM: Towards a process and behavioral integrationCOSOISO31000ERMLeadershipLiderançaEnterprise Risk Management is a critical issue in corporate governance that has gained sophistication with the emergence of integrated models and frameworks such as COSO (2013). Still, the exact relationship between COSO components is yet an unfulfilled challenge. Additionally, an important component is leadership as suggested by ISO31000, which is yet waiting for integration with COSO framework. Based on previous empirical early studies, this research is designed to test a sequential mediation model starting from leadership and commitment and ending with monitoring activities via other COSO components while testing the role participative leadership may play as a boundary condition. With a sample of 637 professionals in accounting, auditing, and controlling, findings fully support the sequential mediation effect that includes leadership and commitment, but only partially support the interaction with participative leadership. Findings show COSO and ISO31000 can be integrated albeit the role of participative leadership deserves further scrutiny in the future.A gestão do risco empresarial (ERM) é uma questão crítica na governance corporativa que ganhou sofisticação com o aparecimento de matrizes integradas como a COSO (2013). Ainda assim, a relação exata entre as componentes do COSO continua a ser um desafio por ultrapassar. Além disso, uma componente importante é a liderança, como sugerido pela ISO31000, que ainda está à espera de integração com a matriz COSO. Com base em estudos empíricos iniciais, este estudo foi desenhado para testar um modelo de mediação sequencial que começa na liderança e empenho e termina nas atividades de monitorização através das outras componentes COSO, testando simultaneamente o papel que a liderança participativa pode desempenhar enquanto condição de fronteira (moderadora). Com uma amostra de 637 profissionais de contabilidade, auditoria e controlo, os resultados corroboram totalmente o efeito de mediação sequencial que inclui a liderança e empenho, mas dão apenas apoio parcial à interação com a liderança participativa. Os resultados mostram que há vantagens em integrar COSO e a ISO31000, embora o papel da liderança participativa mereça uma análise mais aprofundada no futuro.2024-01-31T16:33:03Z2023-12-22T00:00:00Z2023-12-222023-10info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10071/30755TID:203468880engRabaçal, João Pedro Carocinhoinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-02-04T01:20:44Zoai:repositorio.iscte-iul.pt:10071/30755Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T02:08:04.250931Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Internal control and Enterprise Risk Management ERM: Towards a process and behavioral integration
title Internal control and Enterprise Risk Management ERM: Towards a process and behavioral integration
spellingShingle Internal control and Enterprise Risk Management ERM: Towards a process and behavioral integration
Rabaçal, João Pedro Carocinho
COSO
ISO31000
ERM
Leadership
Liderança
title_short Internal control and Enterprise Risk Management ERM: Towards a process and behavioral integration
title_full Internal control and Enterprise Risk Management ERM: Towards a process and behavioral integration
title_fullStr Internal control and Enterprise Risk Management ERM: Towards a process and behavioral integration
title_full_unstemmed Internal control and Enterprise Risk Management ERM: Towards a process and behavioral integration
title_sort Internal control and Enterprise Risk Management ERM: Towards a process and behavioral integration
author Rabaçal, João Pedro Carocinho
author_facet Rabaçal, João Pedro Carocinho
author_role author
dc.contributor.author.fl_str_mv Rabaçal, João Pedro Carocinho
dc.subject.por.fl_str_mv COSO
ISO31000
ERM
Leadership
Liderança
topic COSO
ISO31000
ERM
Leadership
Liderança
description Enterprise Risk Management is a critical issue in corporate governance that has gained sophistication with the emergence of integrated models and frameworks such as COSO (2013). Still, the exact relationship between COSO components is yet an unfulfilled challenge. Additionally, an important component is leadership as suggested by ISO31000, which is yet waiting for integration with COSO framework. Based on previous empirical early studies, this research is designed to test a sequential mediation model starting from leadership and commitment and ending with monitoring activities via other COSO components while testing the role participative leadership may play as a boundary condition. With a sample of 637 professionals in accounting, auditing, and controlling, findings fully support the sequential mediation effect that includes leadership and commitment, but only partially support the interaction with participative leadership. Findings show COSO and ISO31000 can be integrated albeit the role of participative leadership deserves further scrutiny in the future.
publishDate 2023
dc.date.none.fl_str_mv 2023-12-22T00:00:00Z
2023-12-22
2023-10
2024-01-31T16:33:03Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
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dc.identifier.uri.fl_str_mv http://hdl.handle.net/10071/30755
TID:203468880
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identifier_str_mv TID:203468880
dc.language.iso.fl_str_mv eng
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instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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