Internal control and Enterprise Risk Management ERM: Towards a process and behavioral integration
Autor(a) principal: | |
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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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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 |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10071/30755 TID:203468880 |
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http://hdl.handle.net/10071/30755 |
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TID:203468880 |
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eng |
language |
eng |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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