Open Access Repository

Complying with best practice risk management committee guidance and performance

Jia, J ORCID: 0000-0002-5193-8475 and Bradbury, ME 2020 , 'Complying with best practice risk management committee guidance and performance' , Journal of Contemporary Accounting and Economics, vol. 16, no. 3 , pp. 1-12 , doi: 10.1016/j.jcae.2020.100225.

Full text not available from this repository.


This study examines the relationship between ‘best practice’ risk management committee and firm performance in an environment where the existence and composition of risk management committees are purely voluntary. Based on a sample of 368 Australian listed firms over 2007–2014, we find firms that voluntarily adopted the ‘best practice’ risk management committee perform better than other firms. In addition, our result shows that among the four ‘best practice’ risk management committee characteristics (independence of risk management committee chairman, independence of risk management committee members, risk management committee size and risk management committee human capital), risk management committee human capital plays important role in increasing firm performance.

Item Type: Article
Authors/Creators:Jia, J and Bradbury, ME
Keywords: best practice guidance, risk management committee, performance, human capital
Journal or Publication Title: Journal of Contemporary Accounting and Economics
Publisher: Elsevier Ltd.
ISSN: 1815-5669
DOI / ID Number: 10.1016/j.jcae.2020.100225
Copyright Information:

Copyright 2020 Elsevier Ltd. All rights reserved.

Item Statistics: View statistics for this item

Actions (login required)

Item Control Page Item Control Page