Summary
Accountability & Risk Management (Summary Seminars)
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Summary for the seminars ARM.
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Accountability& Risk
Management
Summary of the Seminars
Given in 2021/2022 | Summary by LouisT
,Contents
Chapter 1. Introduction in the Seminar + (Spira and Page, 2003) ........................................... 6
1.1 Case Study ................................................................................................................... 6
1.2 The Role of Theory in Qualitative Research .............................................................. 6
1.3 Paper (Spira and Page (2003)) .................................................................................... 6
1.3.1 Story ..................................................................................................................... 7
1.3.2 Risk management as a form of accountability ................................................... 7
1.3.3 Historical Development of Risk .......................................................................... 7
1.3.4 How internal control became risk management ............................................... 8
1.3.5 Who benefits from this evolution?..................................................................... 9
1.3.6 Back to the question ......................................................................................... 10
Chapter 2. Arthur Andersen + Canadian Sponsorship Program Scandal .............................. 11
2.1 Case Study (Arthur Andersen) .................................................................................. 11
2.1.1 Key Findings and/or storyline of paper. ........................................................... 11
2.1.2 Contributions ..................................................................................................... 11
2.1.3 Theory ................................................................................................................ 12
2.1.4 Understanding the paper .................................................................................. 12
2.2 Case Study (Canadian Sponsorship Program) ......................................................... 14
2.2.1 Key Findings and/or storyline of paper. ........................................................... 14
2.2.2 Contributions ..................................................................................................... 14
2.2.3 Theory ................................................................................................................ 14
2.2.4 Understanding the paper .................................................................................. 15
Chapter 3. The organizational dynamics & COSO Success .................................................... 17
3.1 The Organizational Dynamics................................................................................... 17
3.1.1 Contributions ..................................................................................................... 17
3.1.2 Theory ................................................................................................................ 17
3.1.3 Key Findings and/or storyline of paper. ........................................................... 18
3.1.4 Key take-aways.................................................................................................. 19
3.2 COSO Success ............................................................................................................ 20
3.2.1 Contributions ..................................................................................................... 20
3.2.2 Theory ................................................................................................................ 21
3.2.3 Key Findings and/or storyline of paper. ........................................................... 21
3.2.4 Key take-aways.................................................................................................. 22
Chapter 4. The role of Risk Management & IIRC ................................................................... 24
A summary by LouisT on Stuvia.nl | Thank you for your purchase! | Version 2.0 (Final)
, 4.1 Dual-Purpose Organizations by Caldarelli et al. (2016) .......................................... 24
4.1.1 Paper Summary ................................................................................................. 24
4.1.2 Contributions ..................................................................................................... 25
4.1.3 Theory ................................................................................................................ 25
4.1.4 Key Findings ....................................................................................................... 25
4.1.5 Conclusions ........................................................................................................ 26
4.1.6 Exam-Style Question ......................................................................................... 26
4.2 IIRC by Humphrey et al. (2017) ................................................................................ 27
4.2.1 Contributions ..................................................................................................... 28
4.2.3 Theory ................................................................................................................ 28
4.2.4 Key Findings ....................................................................................................... 29
4.2.5 Conclusions ........................................................................................................ 31
Chapter 5. Stakeholders and Ethics ........................................................................................ 32
5.1 Diouf & Boiral (2017) ................................................................................................ 32
5.1.1 Paper Summary ................................................................................................. 32
5.1.2 GRI Framework .................................................................................................. 32
5.1.3 Motivation ......................................................................................................... 32
5.1.4 Research Questions ........................................................................................... 33
5.1.5 Contributions ..................................................................................................... 33
5.1.6 Theoretical Framework ..................................................................................... 33
5.1.7 Core Findings ..................................................................................................... 34
5.1.8 Main Conclusions .............................................................................................. 35
5.2 Kreander & McPhail (2019) ...................................................................................... 36
5.2.1 Background ........................................................................................................ 36
5.2.2 Motivation ......................................................................................................... 36
5.2.3 Research Questions ........................................................................................... 37
5.2.4 Contributions ..................................................................................................... 37
5.2.5 Theoretical Framework ..................................................................................... 37
5.2.6 Core Findings ..................................................................................................... 38
5.2.7 Conclusions ........................................................................................................ 40
Chapter 6. Accountability from Professional Accounting Bodies .......................................... 41
6.1 Hazgui & Gendron (2015) ......................................................................................... 41
6.1.1 Motivation ......................................................................................................... 41
6.1.2 Contributions ..................................................................................................... 41
6.1.3 Theoretical Framework ..................................................................................... 42
A summary by LouisT on Stuvia.nl | Thank you for your purchase! | Version 2.0 (Final)
, 6.1.4 Results................................................................................................................ 42
6.2 Westermann et al. (2019)......................................................................................... 44
6.2.1 Contributions ..................................................................................................... 44
6.2.2 Metaphor approach (Theoretical Framework) ................................................ 45
6.2.3 Results................................................................................................................ 45
6.2.4 Conclusion ......................................................................................................... 47
A summary by LouisT on Stuvia.nl | Thank you for your purchase! | Version 2.0 (Final)
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