4Gerrit, S., and J. Christopher. The association between corporate governance guidelines and risk management and internal control practices. Managerial Auditing Journal, 2010, 4(25):288-308.
5Nerissa, C., B. Christiane Pott, and W. Andreas. The effect of internal control and risk management regulation on earnings quality: Evidence from Germany. J. Account. Public Policy, 2014, 33:1-31.
6Natalia, L., F. Q. Martin, and B. Stefan. Bush encroachment control and risk management in semi-arid rangelands. Journal of Environmental Management, 2014,145:24-34.
7Ronald, F. P., and H. Robert. Financial statement risk assessment following the COSO framework. International Journal of Accounting and Information Management, 2012,20:26-48.
