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Who Reads What Most Often? A Survey of Enterprise Risk Management Literature Read by Risk Executives

By: Fraser, John R. S.; Schoening-Thiessen, Karen et al. | Journal of Applied Finance, Spring 2008 | Article details

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Who Reads What Most Often? A Survey of Enterprise Risk Management Literature Read by Risk Executives


Fraser, John R. S., Schoening-Thiessen, Karen, Simkins, Betty J., Journal of Applied Finance


This study provides the results of a survey on the most important risk literature read by executives working in the area of enterprise risk management, and it highlights excellent opportunities for academics to closely collaborate with practitioners to conduct research in these key areas of need. We discuss problems and challenges risk executives have encountered that were not addressed in the literature. Overall, the key findings of our survey are as follows: First, surprisingly, COSO (Committee of Sponsoring Organizations of the Treadway Commission) was not considered a key source of information and guidance. Second, major challenges still remain for new implementers. Third, much more …

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