Öz
Risk, belirli bir zaman aralığında
gerçekleşmesi beklenen zarar, kayıp, tehlike veya hasar olmasına yönelik
belirsizlik içeren unsur olarak tanımlanmakta ve olumlu ve olumsuz sağlayacağı
kazanç ve kayıpları ifade eden fırsat ve tehditlerden oluşmaktadır. İşletmeler
amaçlarına ulaşmasını etkileyebilecek bu unsurları tüm seviyelerde analiz
ederek potansiyel riskleri tespit etmekte ve önceden tanımlanmış yöntemlerle
riskin seviyesini düşürmeye çalışmaktadır. İşletmelerde gerçekleştirilen bu
faaliyetler risk yönetim sürecini oluşturmakta, bu süreçte işletme faaliyetleri
ile ilgili sürekli olarak riskler belirlenmekte, hangi risklerin öncelikli
olduğu değerlendirilmekte ve risklerin ortadan kalkması için belirli stratejiler
geliştirilmektedir.
Risk yönetim sürecinin en önemli
aşamalarından biri de risk raporlamasıdır. Risk raporlaması, işletmenin
karşılaşabileceği potansiyel riskleri ve alınan önlemleri açıklayan bir raporu
ifade etmektedir. Çalışmada risk, risk yönetimi ve risk raporlaması hakkında
açıklamalara yer verilmiş, ulusal ve uluslararası çalışmalar incelenerek risk
raporlaması kavramı hakkında literatür taraması yapılmıştır.
Anahtar Kelimeler
Kaynakça
- Barakat, Ahmed ve Khaled Hussiney, (2013), “Bank Governance, Regulation, Supervision, and Risk Reporting: Evidence From Oretaional Risk Disclosures in Europen Banks”, International Review of Financial Analysis, 30, 254-273.
- Deumes, Rogier, (2008), “Corporate Risk Reporting”, Journal of Business Communication, 45(2), 120-157.
- Elshandidy, Tamer, Ian Fraser ve Khaled Hussainey, (2015), “What Drives Mandatory and Voluntary Risk Reporting Varietions Across Germany, UK and US?”, The British Accounting Review, 47, 376-394.
- Göğüş, E. Handan Sümer, (2012), “Risk Odaklı İç denetimde Risklerin Saptanması ve Değerlendirilmesi” Türkmen Kitapevi, İstanbul.
- Grody, D. Allan ve Peter J.Hughes, “Risk Accounting – Part 1: The Risk Data Aggregation and Risk Reporting (BCBS 239) Foundation of Enterprise Risk Management (ERM) and Risk Governance”, Journal of Risk Management in Financial Institutions, 9(2), 130-146.
- Kerle, Kathryn, (2015), “Enhancing The Quality of Risk Reporting: The Roles of the Risk Decision Maker and The Accountable Executive”, Journal of Securities Operations & Custody, 8(1), 35-40.
- Koç, Filiz Özşahin ve Şaban Uzay, (2015), “Risk Raporlaması: Gelişmiş Ülke Uygulamalarından Çıkarılacak Dersler”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi, 45, 205-230.
- Kosmola, Monika Wieczorek, Joanna Blach ve Maria Gorczynska, (2014), “Voluntary Risk Reporting in Annual Reports- Case Study of the Practices of Polish Public Companies”, Financial Internet Quarterly, 10(4), 46-59.
- Lam, James, (2016), “Enterprise Risk Management”, Jon Wiley&Sons, USA.
- Marzouk, Mahmoud, (2016), “Risk Reporting During a Crisis: Evidence from the Egyptian Capital Market”, Journal of Applied Accounting Research, 17(4), 1-40.
- Mokhtar, Ekramy Said ve Howard Mellet, (2013), “Competition, Corporate Governance, Ownership Structure and Risk Reporting”, Magaerial Auditing Journal, 28(9), 838-865.
- Ntim, C. Collins, Sarah Lindop ve Dennis A. Thomas, (2013), “Corporate Governance and Risk Reporting in South Africa: A Study of Corporate Risk Disclosures in the Pre and Post 2007/2008 Global Financial Crisis Periods”, International Review of Financial Analysis, 30, 363-383.
- Oliveira, Jonas, Lucia Lima Rodrigues ve Russell Craig, (2011), “Voluntary Risk Reporting to Enhance Institutional and Organizational Legitimacy: Evidence From Portugal Banks”, Journal of Financial Regulation and Compliance”, 19(3), 271-289.
- Olson, L. David ve Desheng Dash Wu, (2015), “Enterprise Risk Management”, World Scientific, Singapore. Pehlivanlı, Davut, (2014), “Modern İç Denetim”, Beta Yayınları, İstanbul.
- Ryan, G. Stephen, (2012), “Risk Reporting Quality: Implications of Academic Research for Financial Reporting Policy”, Accounting and Business Research, 42(3), 295-324.
- Saggar, Ridhima ve Balwinder Singh, (2017), “Corporate Governance and Risk Reporting: Indian Evidence”, Managerial Auditing Journal, 32(4/5), 1-39.
Öz
Risk is described as the
uncertainty item that is expected to occur in a determined period of time
causing loss, deficiency, danger or damage, it consists of opportunities and
threats expressing favorable or unfavorable gains or losses brought about. Enterprises struggle for detecting potential
risks by analyzing these items preventing them to reach their goals in all
levels and aim to reduce the level of risks by predetermined methods. These activities
establish risk management process in enterprises. In this process, risks are
determined constantly according to entities' activities, it is evaluated that
which risks should be prioritized and certain strategies are developed to clear
away these risks.
Risk reporting is one of the
most important phases of risk management process. Risk reporting indicate
potential risks that enterprise could face and taken precautions. In this
study, explanations are given about risk management and risk reporting, papers
are examined for covering literature about risk reporting concept.
Anahtar Kelimeler
Kaynakça
- Barakat, Ahmed ve Khaled Hussiney, (2013), “Bank Governance, Regulation, Supervision, and Risk Reporting: Evidence From Oretaional Risk Disclosures in Europen Banks”, International Review of Financial Analysis, 30, 254-273.
- Deumes, Rogier, (2008), “Corporate Risk Reporting”, Journal of Business Communication, 45(2), 120-157.
- Elshandidy, Tamer, Ian Fraser ve Khaled Hussainey, (2015), “What Drives Mandatory and Voluntary Risk Reporting Varietions Across Germany, UK and US?”, The British Accounting Review, 47, 376-394.
- Göğüş, E. Handan Sümer, (2012), “Risk Odaklı İç denetimde Risklerin Saptanması ve Değerlendirilmesi” Türkmen Kitapevi, İstanbul.
- Grody, D. Allan ve Peter J.Hughes, “Risk Accounting – Part 1: The Risk Data Aggregation and Risk Reporting (BCBS 239) Foundation of Enterprise Risk Management (ERM) and Risk Governance”, Journal of Risk Management in Financial Institutions, 9(2), 130-146.
- Kerle, Kathryn, (2015), “Enhancing The Quality of Risk Reporting: The Roles of the Risk Decision Maker and The Accountable Executive”, Journal of Securities Operations & Custody, 8(1), 35-40.
- Koç, Filiz Özşahin ve Şaban Uzay, (2015), “Risk Raporlaması: Gelişmiş Ülke Uygulamalarından Çıkarılacak Dersler”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi, 45, 205-230.
- Kosmola, Monika Wieczorek, Joanna Blach ve Maria Gorczynska, (2014), “Voluntary Risk Reporting in Annual Reports- Case Study of the Practices of Polish Public Companies”, Financial Internet Quarterly, 10(4), 46-59.
- Lam, James, (2016), “Enterprise Risk Management”, Jon Wiley&Sons, USA.
- Marzouk, Mahmoud, (2016), “Risk Reporting During a Crisis: Evidence from the Egyptian Capital Market”, Journal of Applied Accounting Research, 17(4), 1-40.
- Mokhtar, Ekramy Said ve Howard Mellet, (2013), “Competition, Corporate Governance, Ownership Structure and Risk Reporting”, Magaerial Auditing Journal, 28(9), 838-865.
- Ntim, C. Collins, Sarah Lindop ve Dennis A. Thomas, (2013), “Corporate Governance and Risk Reporting in South Africa: A Study of Corporate Risk Disclosures in the Pre and Post 2007/2008 Global Financial Crisis Periods”, International Review of Financial Analysis, 30, 363-383.
- Oliveira, Jonas, Lucia Lima Rodrigues ve Russell Craig, (2011), “Voluntary Risk Reporting to Enhance Institutional and Organizational Legitimacy: Evidence From Portugal Banks”, Journal of Financial Regulation and Compliance”, 19(3), 271-289.
- Olson, L. David ve Desheng Dash Wu, (2015), “Enterprise Risk Management”, World Scientific, Singapore. Pehlivanlı, Davut, (2014), “Modern İç Denetim”, Beta Yayınları, İstanbul.
- Ryan, G. Stephen, (2012), “Risk Reporting Quality: Implications of Academic Research for Financial Reporting Policy”, Accounting and Business Research, 42(3), 295-324.
- Saggar, Ridhima ve Balwinder Singh, (2017), “Corporate Governance and Risk Reporting: Indian Evidence”, Managerial Auditing Journal, 32(4/5), 1-39.
Ayrıntılar
| Bölüm | Makaleler |
|---|---|
| Yazarlar | |
| Yayımlanma Tarihi | 25 Kasım 2017 |
| Yayımlandığı Sayı | Yıl 2017 Cilt: 6 Sayı: 6 |
