Concepedia

Risk-based Reporting

Risk-Based Reporting is a methodological framework within suspicious activity reporting that prioritizes the identification, assessment, and reporting of financial transactions or behaviors according to their relative risk level, distinguishing it from uniform or threshold-based approaches by enabling resource allocation and scrutiny proportionate to the potential threat posed.

50

Publications

3.1K

Citations

111

Authors

67

Institutions

Publications per year

2017–2026

16

Parents

Publications

50

Risk reporting: A study of risk disclosures in the annual reports of UK companies

Philip Linsley, Philip Shrives · The British Accounting Review · 2006 · 768 citations

, , +14

Content Analysis of Annual Reports for Corporate Strategy and Risk

Edward H. Bowman · INFORMS Journal on Applied Analytics · 1984 · 400 citations · Full text

, , +17

Executives' “off-the-job” behavior, corporate culture, and financial reporting risk

Robert H. Davidson, Aiyesha Dey, Abbie J. Smith · Journal of Financial Economics · 2013 · 382 citations

, , +15

What drives mandatory and voluntary risk reporting variations across Germany, UK and US?

Tamer Elshandidy, Ian Fraser, Khaled Hussainey · The British Accounting Review · 2014 · 168 citations · Full text

, , +7

Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany

Tamer Elshandidy, Philip Shrives · The International Journal of Accounting · 2016 · 97 citations · Full text

, , +12

1–5 of 50

Authors

111

  1. PS
    Philip Shrives

    Northumbria University, United Kingdom

    3 publications · 882 citations

    3

    h-index

  2. VK
    Vikram K. Nanda

    The University of Texas at Dallas, United States

    2 publications · 35 citations

    2

    h-index

  3. JO
    Jonas Oliveira

    University of Aveiro, Portugal

    2 publications · 93 citations

    2

    h-index

  4. FV
    Frans van Waarden

    Utrecht University, Netherlands

    2 publications · 52 citations

    2

    h-index

  5. PL
    Philip Linsley

    University of York, United Kingdom

    2 publications · 785 citations

    2

    h-index

1–5 of 111

Institutions

67

  1. UNSW Sydney

    Sydney, Australia

    3 h-index

    4 publications

    97 citations

  2. University of Bristol

    Bristol, United Kingdom

    3 h-index

    3 publications

    287 citations

  3. PricewaterhouseCoopers (Canada)

    Toronto, Canada

    2 h-index

    2 publications

    42 citations

  4. RMIT University

    Melbourne, Australia

    2 h-index

    3 publications

    55 citations

  5. Macquarie University

    Sydney, Australia

    2 h-index

    2 publications

    86 citations

  6. University of Bologna

    Bologna, Italy

    2 h-index

    2 publications

    91 citations

  7. Northumbria University

    Newcastle upon Tyne, United Kingdom

    2 h-index

    2 publications

    865 citations

  8. The University of Texas at Dallas

    Richardson, United States

    2 h-index

    2 publications

    35 citations

1–8 of 67

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 123 citations

    4

    h-index

  2. Managerial Auditing Journal

    MAJ · 2 publications · 72 citations

    2

    h-index

  3. The British Accounting Review

    BAR · 2 publications · 936 citations

    2

    h-index

  4. Balance Sheet

    2 publications · 65 citations

    2

    h-index

  5. Journal of Financial Economics

    1 publications · 382 citations

    1

    h-index

1–5