期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2018
卷号：6
期号：10
页码：01-23
出版社：European Society of Business and Social Sciences
摘要：The present study is designed to examine the relationshipbetween governance mechanism (audit committee, riskmanagement committee and internal audit) and enterpriserisk management (ERM) implementation amongst Malaysian publiclisted companies (PLC). It is also examining the moderating effect ofrisk culture on the relationship between governance mechanism andERM implementation amongst Malaysian PLC. This research adoptedquantitative research approach to analyse the data obtained fromthe questionnaire distributed to the PLC via their Risk ManagementDivision. From the 814 listed companies, according to BursaMalaysia main board directory, 300 were taken as a sample. Theprimary data collection commenced after the pilot test wascompleted and the data was analysed using SPSS. From the analysisit is found that audit committee, risk management committee andinternal audit have a significant and positive relationship with theERM implementation. The hierarchical multiple regressionsindicated that risk culture played the moderating role in therelationship between risk management committee and ERMimplementation. This study provides significant theoretical andpractical contributions for the industry, practitioners, researchersand academician, besides providing a framework for ERMimplementation in the listed companies in Malaysia. The results ofthis study could serve as a guide to develop a strategy for auditactions in the assessment of ERM practices to further improve thelevel of ERM implementation by the intended shareholders as awhole.
