文章基本信息

标题：Perceptions about effective risk management. The crucial role of internal audit and management.Evidence from Greece
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作者：George Drogalas ; Iordanis Eleftheriadis ; Michail Pazarskis 等
期刊名称：Investment Management & Financial Innovations
印刷版ISSN：1810-4967
电子版ISSN：1812-9358
出版年度：2017
卷号：14
期号：4
页码：1-11
DOI：10.21511/imfi.14(4).2017.01
语种：English
出版社：LLC “Consulting Publishing Company “Business Perspectives”
摘要：In the aftermath of the financial crisis,many companies have implemented extensive risk management procedures.Additionally,internal audit has increasingly attracted the attention of managers as it constitutes the core of modern corporate governance. However,regarding Greek companies,there is a lack of empirical research on factors that affect risk management.Therefore,the purpose of the present paper is to ana lyze specific factors associated with effective risk management.Primary data were collected using questionnaires distributed to employees in companies that are listed on the Athens Exchange.Multiple regression analysis was conducted in order to examine the relationship between effective risk management,risk based internal audit,internal auditors'involvement in risk management and top management support.Our findings demonstrate that the above factors contribute positively to effective risk management.
关键词：risk management;internal audit;top management support