Risk disclosure

Risk disclosure is a relatively recent interest, although I wrote my first paper on this in 2000 (“Accounting for Value-at-Risk.”). Since then, I have become I have become more involved in the subject working mainly with Chris Humphrey (Manchester Business School) and Margaret Woods (Aston Business School).

 

Articles

“Market Risk Reporting by the World’s Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for International Accounting Harmonisation.” (M. Woods, C. G. Humphrey and K. Dowd). Revista de Contabilidad - Spanish Accounting Review, Vol. 11, Issue 2, pp. 9-42.

"See and be seen (1)" (C. G. Humphrey, M. Woods, and K. Dowd), Financial Services Focus, pp.8-12. ICAEW, London, June, 2009.

"Greater visibility  (II)" (C. G. Humphrey, M. Woods, and K. Dowd), Financial Services Focus, ICAEW, London, July/August, 2009.

“Crunch Time for Bank Audits? Questions of Practice and the Scope for Dialogue.”(M. Woods, C. G. Humphrey, K. Dowd and Y.-L. Liu) Managerial Auditing Journal (January 2009), Volume 24 (No. 2), pages 114-134.

“The Value of Risk Reporting: A Critical Analysis of Value-at-Risk Disclosures in the Banking Sector.” (M. Woods, K. Dowd, and C.G. Humphrey) (2008) International Journal of Financial Services Management, Vol. 3, No. 1, pages 43-64.

Credibility at Risk? The Accounting Profession, Risk Reporting and the Rise of VaR.” Nottingham University Business School Centre for Risk and Insurance Discussion Paper 2004.III, February 2004.

Accounting for Value-at-Risk.”  Journal of Risk Finance, Vol. 2, No. 1, Fall 2000, pp. 51-58.