Dabari, Ishaya John and Saidin, Siti Zabedah (2015) Dynamic antecedents of enterprise risk management implementation in the Nigerian banks. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA.

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Abstract

The aim of this study is to examine the extent of enterprise risk management (ERM) implementation in the Nigerian banks and identify the dynamic antecedents (internal audit effectiveness, human resource competency and regulatory influence), linked with the stage of ERM implementation.The study used survey to collect data from the staff of the departments of internal audit, risk management/internal control and other departments in 361 branches across the country and the headquarters of the commercial banks in Nigeria. The finding revealed that there is a positive significant relationship between all the dynamic antecedents (internal audit effectiveness, human resource competency and regulatory influence) and the stage of ERM implementation.Thus: “hypotheses are supported because the coefficients of the independent variables are statistically significant”.Additionally, it also finds that there is ERM complete in place in the majority of the banks, as ERM complete in place represent 89% while ERM partial in place is only 11%.However, there is still low level of awareness of ERM activities among the staff especially at the branch level.Thus, a clarion calls for all the stakeholders to guarantee broad implementation of ERM in all the banks regardless of their status and at all levels

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 978-967-0910-09-3 Organized by: School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords:	Enterprise risk management, Dynamic antecedents, ERM implementation, Nigerian banks, Logistic regression.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mdm. Siti Zabedah Hj Saidin
Date Deposited:	20 Mar 2016 02:18
Last Modified:	13 Apr 2016 04:12
URI:	https://repo.uum.edu.my/id/eprint/17595

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