{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,6]],"date-time":"2026-03-06T02:45:19Z","timestamp":1772765119553,"version":"3.50.1"},"reference-count":82,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2014,12,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>Globalization places greater emphasis on the development of transnational alliances. The greatest benefits from alliances are derived from high-level information sharing, but vulnerability escalates with information sharing. This study examines risk in transnational alliances based on a theoretical model drawing from enterprise risk management (ERM) as a strategic management effort. This theoretical model posits that ERM strategies focus on business risk as the primary determinant of alliance partner selection and continuity, particularly within global relationships, whereas prior management control research focused on trust. The purpose of this study is to examine the influence of ERM on risk and trust associated with transnational alliances and the resulting impact on interorganizational information sharing. Survey data are gathered from 200 senior-level managers monitoring transnational alliances. Structural equation modeling is used to test the hypothesized relationships. Results provide strong support for the research model, showing that high ERM is associated with decreased risk, increased trust, and enhanced information sharing. Given the ongoing debate over the relationship directionality between trust and risk, we conducted additional sensitivity testing. Competing models focusing on trust as the key control mechanism are tested to assess the strength of our research model. Our risk-oriented research model demonstrates stronger explanatory power than competing models. Overall, our results show ERM substantially alters strategic management of transnational alliances, and has become a major influence on interorganizational risk, trust, and information sharing.<\/jats:p>","DOI":"10.2308\/isys-50812","type":"journal-article","created":{"date-parts":[[2014,5,7]],"date-time":"2014-05-07T19:20:02Z","timestamp":1399490402000},"page":"257-285","source":"Crossref","is-referenced-by-count":14,"title":["Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Information Sharing in Transnational Alliances"],"prefix":"10.2308","volume":"28","author":[{"given":"Vicky","family":"Arnold","sequence":"first","affiliation":[{"name":"University of Central Florida"}]},{"given":"Tanya S.","family":"Benford","sequence":"additional","affiliation":[{"name":"Florida Gulf Coast University"}]},{"given":"Clark","family":"Hampton","sequence":"additional","affiliation":[{"name":"University of Waterloo"}]},{"given":"Steve G.","family":"Sutton","sequence":"additional","affiliation":[{"name":"University of Central Florida"}]}],"member":"1112","published-online":{"date-parts":[[2014,5,1]]},"reference":[{"issue":"12","key":"2024082915392371700_i1558-7959-28-2-257-Anderson1","doi-asserted-by":"crossref","first-page":"1734","DOI":"10.1287\/mnsc.1050.0456","article-title":"Management control for market transactions: The relation between transaction characteristics, incomplete contract design, and subsequent performance","volume":"51","author":"Anderson","year":"2005","journal-title":"Management Science"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-Anderson2","doi-asserted-by":"crossref","first-page":"703","DOI":"10.2308\/accr.2002.77.4.703","article-title":"Using electronic data interchange (EDI) to improve the efficiency of accounting transactions","volume":"77","author":"Anderson","year":"2002","journal-title":"The Accounting Review"},{"issue":"7","key":"2024082915392371700_i1558-7959-28-2-257-Arena1","doi-asserted-by":"crossref","first-page":"659","DOI":"10.1016\/j.aos.2010.07.003","article-title":"The organizational dynamics of enterprise risk management","volume":"35","author":"Arena","year":"2010","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-Arnold1","doi-asserted-by":"crossref","first-page":"171","DOI":"10.1016\/j.accinf.2011.02.002","article-title":"The role of enterprise risk management and organizational strategic flexibility in easing new regulatory compliance","volume":"12","author":"Arnold","year":"2011","journal-title":"International Journal of Accounting Information Systems"},{"key":"2024082915392371700_i1558-7959-28-2-257-Arnold2","doi-asserted-by":"crossref","first-page":"134","DOI":"10.1057\/ejis.2009.49","article-title":"Competing pressures of risk and absorptive capacity potential on commitment and information sharing in global supply chains","volume":"19","author":"Arnold","year":"2010","journal-title":"European Journal of Information Systems"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Arnold3","doi-asserted-by":"crossref","first-page":"51","DOI":"10.2308\/isys-10253","article-title":"Enterprise risk management as a strategic governance mechanism in B2B enabled transnational supply chains","volume":"26","author":"Arnold","year":"2012","journal-title":"Journal of Information Systems"},{"issue":"2","key":"2024082915392371700_i1558-7959-28-2-257-Aron1","doi-asserted-by":"crossref","first-page":"37","DOI":"10.1080\/07421222.2005.11045852","article-title":"Just right outsourcing: Understanding and managing risk","volume":"22","author":"Aron","year":"2005","journal-title":"Journal of Management Information Systems"},{"issue":"5","key":"2024082915392371700_i1558-7959-28-2-257-Bagozzi1","doi-asserted-by":"crossref","first-page":"547","DOI":"10.1037\/0021-9010.75.5.547","article-title":"Assessing method variance in multitrait-multimethod matrices: The case of self-reported affect and perceptions at work","volume":"75","author":"Bagozzi","year":"1990","journal-title":"Journal of Applied Psychology"},{"issue":"2","key":"2024082915392371700_i1558-7959-28-2-257-Bamber1","doi-asserted-by":"crossref","first-page":"21","DOI":"10.2308\/aud.2002.21.2.21","article-title":"Big 5 auditors' professional and organizational identification: Consistency or conflict?","volume":"21","author":"Bamber","year":"2002","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"2024082915392371700_i1558-7959-28-2-257-Beasley1","doi-asserted-by":"crossref","first-page":"521","DOI":"10.1016\/j.jaccpubpol.2005.10.001","article-title":"Enterprise risk management: An empirical analysis of factors associated with the extent of implementation","volume":"24","author":"Beasley","year":"2005","journal-title":"Journal of Accounting and Public Policy"},{"key":"2024082915392371700_i1558-7959-28-2-257-Beasley2","first-page":"31","article-title":"ERM and its role in strategic planning and strategy execution","author":"Beasley","year":"2010","journal-title":"Enterprise Risk Management"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-Bensaou1","doi-asserted-by":"crossref","first-page":"460","DOI":"10.1287\/orsc.10.4.460","article-title":"Buyer-supplier relations in industrial markets: When do buyers risk making idiosyncratic investments?","volume":"10","author":"Bensaou","year":"1999","journal-title":"Organizational Science"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Bhimani1","doi-asserted-by":"crossref","first-page":"2","DOI":"10.1016\/j.mar.2008.11.002","article-title":"Risk management, corporate governance and management accounting: Emerging interdependencies","volume":"20","author":"Bhimani","year":"2009","journal-title":"Management Accounting Research"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-Buhman1","doi-asserted-by":"crossref","first-page":"493","DOI":"10.1111\/j.1937-5956.2005.tb00236.x","article-title":"Interdisciplinary and interorganizational research: Establishing the science of enterprise networks","volume":"14","author":"Buhman","year":"2005","journal-title":"Production and Operations Management"},{"issue":"7\/8","key":"2024082915392371700_i1558-7959-28-2-257-Caglio1","doi-asserted-by":"crossref","first-page":"865","DOI":"10.1016\/j.aos.2008.08.001","article-title":"A review and discussion of management control in inter-firm relationships: Achievements and future directions","volume":"33","author":"Caglio","year":"2008","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-Caker1","doi-asserted-by":"crossref","first-page":"231","DOI":"10.1016\/j.mar.2008.06.003","article-title":"Intertwined coordination mechanisms in interorganizational relationships with dominated suppliers","volume":"19","author":"Caker","year":"2008","journal-title":"Management Accounting Research"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-Chae1","doi-asserted-by":"crossref","first-page":"440","DOI":"10.1109\/TEM.2005.856570","article-title":"Information technology and supply chain collaboration: Moderating effects of existing relationships between partners","volume":"53","author":"Chae","year":"2005","journal-title":"IEEE Transactions on Engineering Management"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-Chapman1","doi-asserted-by":"crossref","first-page":"339","DOI":"10.1080\/09537280500063269","article-title":"From continuous improvement to collaborative innovation: The next challenge in supply chain management","volume":"16","author":"Chapman","year":"2005","journal-title":"Production Planning and Control"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Chua1","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1506\/7156-201W-1290-83H4","article-title":"The effect of network ties on accounting controls in a supply alliance: Field study evidence","volume":"24","author":"Chua","year":"2007","journal-title":"Contemporary Accounting Research"},{"issue":"2","key":"2024082915392371700_i1558-7959-28-2-257-Coletti1","doi-asserted-by":"crossref","first-page":"477","DOI":"10.2308\/accr.2005.80.2.477","article-title":"The effect of control systems on trust and cooperation in collaborative environments","volume":"80","author":"Coletti","year":"2005","journal-title":"The Accounting Review"},{"issue":"6","key":"2024082915392371700_i1558-7959-28-2-257-Cousins1","doi-asserted-by":"crossref","first-page":"851","DOI":"10.1016\/j.jom.2005.08.007","article-title":"Creating supply chain relational capital: The impact of formal and informal socialization processes","volume":"24","author":"Cousins","year":"2006","journal-title":"Journal of Operations Management"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Craighead1","doi-asserted-by":"crossref","first-page":"131","DOI":"10.1111\/j.1540-5915.2007.00151.x","article-title":"The severity of supply chain disruptions: Design characteristics and mitigation capabilities","volume":"38","author":"Craighead","year":"2007","journal-title":"Decision Science"},{"issue":"2","key":"2024082915392371700_i1558-7959-28-2-257-Cuganesan1","doi-asserted-by":"crossref","first-page":"141","DOI":"10.1016\/j.mar.2005.12.005","article-title":"Intra-organizational influences in procurement networks controls: The impacts of information technology","volume":"17","author":"Cuganesan","year":"2006","journal-title":"Management Accounting Research"},{"issue":"2","key":"2024082915392371700_i1558-7959-28-2-257-Das1","doi-asserted-by":"crossref","first-page":"251","DOI":"10.1177\/0170840601222004","article-title":"Trust, control, and risk in strategic alliances: An integrated framework","volume":"22","author":"Das","year":"2001","journal-title":"Organizational Studies"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Dekker1","doi-asserted-by":"crossref","first-page":"27","DOI":"10.1016\/S0361-3682(02)00056-9","article-title":"Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements","volume":"29","author":"Dekker","year":"2004","journal-title":"Accounting, Organizations and Society"},{"issue":"7\/8","key":"2024082915392371700_i1558-7959-28-2-257-Dekker2","doi-asserted-by":"crossref","first-page":"915","DOI":"10.1016\/j.aos.2007.02.002","article-title":"Partner selection and governance design in interfirm relationships","volume":"33","author":"Dekker","year":"2008","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-Emsley1","doi-asserted-by":"crossref","first-page":"829","DOI":"10.1506\/car.24.3.7","article-title":"The relationship between trust and control in international joint ventures: Evidence from the airline industry","volume":"24","author":"Emsley","year":"2007","journal-title":"Contemporary Accounting Research"},{"key":"2024082915392371700_i1558-7959-28-2-257-Ernst1","unstructured":"Ernst & Young. 2008a. Internal Controls: From Compliance to Competitive Edge. London, U.K.: EYGM Limited."},{"key":"2024082915392371700_i1558-7959-28-2-257-Ernst2","unstructured":"Ernst & Young. 2008b. The Future of Risk Management and Internal Control. Available at: https:\/\/www2.eycom.ch\/publications\/items\/swics\/2008_future_rm_iks\/2008_ey_future_risk_mgmt_internal_control.pdf"},{"key":"2024082915392371700_i1558-7959-28-2-257-EACLN1","unstructured":"European Audit Committee Leadership Networks and North American Audit Committee Leadership Networks (EACLN and NAACLN). 2008. Enterprise Risk: Recurring Challenges and New Considerations for the Audit Committee. Available at: http:\/\/www.tapestrynetworks.com\/documents\/Tapestry_EY_Summit_View8_Oct08.pdf"},{"key":"2024082915392371700_i1558-7959-28-2-257-Foerstl1","doi-asserted-by":"crossref","first-page":"118","DOI":"10.1016\/j.pursup.2010.03.011","article-title":"Managing supplier sustainability risks in a dynamically changing environment\u2014Sustainable supplier management in the chemical industry","volume":"16","author":"Foerstl","year":"2010","journal-title":"Journal of Purchasing and Supply Management"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Fornell1","doi-asserted-by":"crossref","first-page":"39","DOI":"10.1177\/002224378101800104","article-title":"Evaluating structural equation models with unobservable variables and measurement error","volume":"18","author":"Fornell","year":"1981","journal-title":"Journal of Marketing Research"},{"issue":"6","key":"2024082915392371700_i1558-7959-28-2-257-Free1","doi-asserted-by":"crossref","first-page":"629","DOI":"10.1016\/j.aos.2007.09.001","article-title":"Walking the talk? Supply chain accounting and trust among U.K. supermarkets and suppliers","volume":"33","author":"Free","year":"2008","journal-title":"Accounting, Organizations and Society"},{"key":"2024082915392371700_i1558-7959-28-2-257-Gordon1","doi-asserted-by":"crossref","first-page":"301","DOI":"10.1016\/j.jaccpubpol.2009.06.006","article-title":"Enterprise risk management and firm performance: A contingency perspective","volume":"28","author":"Gordon","year":"2009","journal-title":"Journal of Accounting and Public Policy"},{"key":"2024082915392371700_i1558-7959-28-2-257-Hair1","unstructured":"Hair, J. F., \n            \n              W. C. Black, \n            \n              B. J. Babin, \n            \n              R. E. Anderson, and R. L. Tatham. \n          2010. Multivariate Data Analysis. 6th Edition. Upper Saddle River, NJ: Pearson Education Inc."},{"key":"2024082915392371700_i1558-7959-28-2-257-House1","unstructured":"House, R. J., \n            \n              P. J. Hanges, \n            \n              M. Javidan, \n            \n              P. W. Dorfman, and V. Gupta. \n          2004. Culture, Leadership, and Organization: The GLOBE Study of 62 Societies. Thousand Oaks, CA: Sage Publications, Inc."},{"issue":"2","key":"2024082915392371700_i1558-7959-28-2-257-Jordan1","doi-asserted-by":"crossref","first-page":"156","DOI":"10.1016\/j.mar.2013.04.009","article-title":"Performing risk and the project: Risk maps as mediating instruments","volume":"24","author":"Jordan","year":"2013","journal-title":"Management Accounting Research"},{"issue":"6","key":"2024082915392371700_i1558-7959-28-2-257-Kaplan1","first-page":"48","article-title":"Managing risks: A new framework","volume":"90","author":"Kaplan","year":"2012","journal-title":"Harvard Business Review"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Khazanchi1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.17705\/1jais.00011","article-title":"Business to business electronic commerce assurance services: A framework and implications","volume":"1","author":"Khazanchi","year":"2001","journal-title":"Journal of the Association of Information Systems"},{"issue":"1-Supplement","key":"2024082915392371700_i1558-7959-28-2-257-Kinney1","doi-asserted-by":"crossref","first-page":"83","DOI":"10.2308\/aud.2000.19.s-1.83","article-title":"Research opportunities in internal control quality and quality assurance","volume":"19","author":"Kinney","year":"2000","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-Klein1","doi-asserted-by":"crossref","first-page":"611","DOI":"10.1111\/j.1540-5915.2007.00172.x","article-title":"Competitive and cooperative positioning in supply chain logistics relationships","volume":"38","author":"Klein","year":"2007","journal-title":"Decision Sciences"},{"key":"2024082915392371700_i1558-7959-28-2-257-Kline1","unstructured":"Kline, R. B. \n          \n          2005. Principles and Practice of Structural Equation Modeling. 2nd Edition. New York, NY: The Guilford Press."},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-Kulp1","doi-asserted-by":"crossref","first-page":"653","DOI":"10.2308\/accr.2002.77.3.653","article-title":"The effect of information precision and information reliability on manufacturer-retailer relationships","volume":"77","author":"Kulp","year":"2002","journal-title":"The Accounting Review"},{"key":"2024082915392371700_i1558-7959-28-2-257-Lam1","unstructured":"Lam, J. \n          \n          2003. Enterprise Risk Management: From Incentives to Controls. New York, NY: John Wiley & Sons, Inc."},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-LangfieldSmith1","doi-asserted-by":"crossref","first-page":"344","DOI":"10.1016\/j.mar.2008.09.001","article-title":"The relations between transactional characteristics, trust, and risk in the startup phase of a collaborative alliance","volume":"19","author":"Langfield-Smith","year":"2008","journal-title":"Management Accounting Research"},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-LangfieldSmith2","doi-asserted-by":"crossref","first-page":"281","DOI":"10.1016\/S1044-5005(03)00046-5","article-title":"Management control systems and trust in outsourcing relationships","volume":"14","author":"Langfield-Smith","year":"2003","journal-title":"Management Accounting Research"},{"key":"2024082915392371700_i1558-7959-28-2-257-Lavastre1","doi-asserted-by":"crossref","first-page":"828","DOI":"10.1016\/j.dss.2011.11.017","article-title":"Supply chain risk management in French companies","volume":"52","author":"Lavastre","year":"2012","journal-title":"Decision Support Systems"},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-Mahama1","doi-asserted-by":"crossref","first-page":"315","DOI":"10.1016\/j.mar.2006.03.002","article-title":"Management control systems, cooperation, and performance in strategic supply relationships: A survey in the mines","volume":"17","author":"Mahama","year":"2006","journal-title":"Management Accounting Research"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Maijoor1","doi-asserted-by":"crossref","first-page":"101","DOI":"10.1111\/1099-1123.00305","article-title":"The internal control explosion","volume":"4","author":"Maijoor","year":"2000","journal-title":"International Journal of Auditing"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Malhotra1","doi-asserted-by":"crossref","first-page":"145","DOI":"10.2307\/25148671","article-title":"Absorptive capacity configurations in supply chains: Gearing for partner-enabled market knowledge creation","volume":"29","author":"Malhotra","year":"2005","journal-title":"MIS Quarterly"},{"issue":"2","key":"2024082915392371700_i1558-7959-28-2-257-Mauldin1","doi-asserted-by":"crossref","first-page":"115","DOI":"10.1016\/j.accinf.2005.09.002","article-title":"The influence of scope and timing of reliability assurance in B2B e-commerce","volume":"7","author":"Mauldin","year":"2006","journal-title":"International Journal of Accounting Information Systems"},{"issue":"11","key":"2024082915392371700_i1558-7959-28-2-257-McEvily1","doi-asserted-by":"crossref","first-page":"1033","DOI":"10.1002\/smj.484","article-title":"Embedded ties and the acquisition of competitive capabilities","volume":"26","author":"McEvily","year":"2005","journal-title":"Strategic Management Journal"},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-McKnight1","doi-asserted-by":"crossref","first-page":"334","DOI":"10.1287\/isre.13.3.334.81","article-title":"Developing and validating trust measures for e-commerce: An integrative typology","volume":"13","author":"McKnight","year":"2002","journal-title":"Information Systems Research"},{"issue":"8","key":"2024082915392371700_i1558-7959-28-2-257-Mellewigt1","doi-asserted-by":"crossref","first-page":"833","DOI":"10.1002\/mde.1321","article-title":"Trust and formal contracts in interorganizational relationships\u2013substitutes and complements","volume":"28","author":"Mellewigt","year":"2007","journal-title":"Managerial and Decision Economics"},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-Merchant1","article-title":"ERM: Where to go from here: Why new tools are needed to help companies properly assess risks and opportunities","volume":"214","author":"Merchant","year":"2012","journal-title":"Journal of Accountancy"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Mikes1","doi-asserted-by":"crossref","first-page":"7","DOI":"10.69554\/QKAS4523","article-title":"Chief risk officers at crunch time: Compliance champions or business partners?","volume":"2","author":"Mikes","year":"2008","journal-title":"Journal of Risk Management in Financial Institutions"},{"key":"2024082915392371700_i1558-7959-28-2-257-Mikes2","doi-asserted-by":"crossref","first-page":"18","DOI":"10.1016\/j.mar.2008.10.005","article-title":"Risk management and calculative cultures","volume":"20","author":"Mikes","year":"2009","journal-title":"Management Accounting Research"},{"key":"2024082915392371700_i1558-7959-28-2-257-Mikes3","doi-asserted-by":"crossref","first-page":"226","DOI":"10.1016\/j.aos.2011.03.002","article-title":"From counting risk to making risk count: Boundary work in risk management","volume":"36","author":"Mikes","year":"2011","journal-title":"Accounting, Organizations and Society"},{"key":"2024082915392371700_i1558-7959-28-2-257-Mikes4","unstructured":"Mikes, A., and R. Kaplan. \n          2013. Managing Risks: Toward a Contingency Theory of Enterprise Risk Management. Available at: http:\/\/www.hbs.edu\/faculty\/Publication%20Files\/13-063_5e67dffe-aa5e-4fac-a746-7b3c07902520.pdf"},{"issue":"7\/8","key":"2024082915392371700_i1558-7959-28-2-257-Miller1","doi-asserted-by":"crossref","first-page":"942","DOI":"10.1016\/j.aos.2007.02.005","article-title":"Accounting, hybrids and the management of risk","volume":"33","author":"Miller","year":"2008","journal-title":"Accounting, Organizations and Society"},{"issue":"2","key":"2024082915392371700_i1558-7959-28-2-257-Nicolaou1","doi-asserted-by":"crossref","first-page":"91","DOI":"10.1016\/S1467-0895(00)00006-3","article-title":"A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects","volume":"1","author":"Nicolaou","year":"2000","journal-title":"International Journal of Accounting Information Systems"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-Nicolaou2","doi-asserted-by":"crossref","first-page":"216","DOI":"10.1016\/j.accinf.2008.09.003","article-title":"Research issues on the use of ERPS in interorganizational relationships","volume":"9","author":"Nicolaou","year":"2008","journal-title":"International Journal of Accounting Information Systems"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-Nicolaou3","doi-asserted-by":"crossref","first-page":"332","DOI":"10.1287\/isre.1060.0103","article-title":"Perceived information quality in data exchanges: Effects on risk, trust, and intention to use","volume":"17","author":"Nicolaou","year":"2006","journal-title":"Information Systems Research"},{"issue":"5","key":"2024082915392371700_i1558-7959-28-2-257-Podsakoff1","doi-asserted-by":"crossref","first-page":"879","DOI":"10.1037\/0021-9010.88.5.879","article-title":"Common method bias in behavioral research: A critical review of the literature and recommended remedies","volume":"88","author":"Podsakoff","year":"2003","journal-title":"Journal of Applied Psychology"},{"key":"2024082915392371700_i1558-7959-28-2-257-Power1","unstructured":"Power, M. \n          \n          2007. Organized Uncertainty. New York, NY: Oxford University Press, Inc."},{"key":"2024082915392371700_i1558-7959-28-2-257-Power2","doi-asserted-by":"crossref","first-page":"849","DOI":"10.1016\/j.aos.2009.06.001","article-title":"The risk management of nothing","volume":"34","author":"Power","year":"2009","journal-title":"Accounting, Organizations and Society"},{"issue":"5","key":"2024082915392371700_i1558-7959-28-2-257-Prater1","doi-asserted-by":"crossref","first-page":"511","DOI":"10.1016\/j.jom.2005.08.002","article-title":"A comparative model of firm size and the global operational dynamics of U.S. firms in Europe","volume":"24","author":"Prater","year":"2006","journal-title":"Journal of Operations Management"},{"key":"2024082915392371700_i1558-7959-28-2-257-Raiborn1","doi-asserted-by":"crossref","first-page":"347","DOI":"10.1016\/j.bushor.2009.02.005","article-title":"Outsourcing support functions: Identifying and managing the good, the bad, and the ugly","volume":"52","author":"Raiborn","year":"2009","journal-title":"Business Horizons"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-Richardson1","doi-asserted-by":"crossref","first-page":"762","DOI":"10.1177\/1094428109332834","article-title":"A tale of three perspectives: Examining post hoc statistical techniques for detection and correction of common method variance","volume":"12","author":"Richardson","year":"2009","journal-title":"Organizational Research Methods"},{"key":"2024082915392371700_i1558-7959-28-2-257-RIMS1","unstructured":"Risk Management Society and Institute of Internal Auditors (RIMS and IIA). 2012. Risk Management and Internal Audit: Forging a Collaborative Alliance. New York, NY: The Risk Management Society."},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-Ronen1","doi-asserted-by":"crossref","first-page":"435","DOI":"10.2307\/258126","article-title":"Clustering countries on attitudinal dimensions: A review and synthesis","volume":"10","author":"Ronen","year":"1985","journal-title":"Academy of Management Review"},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-Rousseau1","doi-asserted-by":"crossref","first-page":"393","DOI":"10.5465\/amr.1998.926617","article-title":"Not so different after all: A cross-discipline view of trust","volume":"23","author":"Rousseau","year":"1998","journal-title":"Academy of Management Review"},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-Schloetzer1","doi-asserted-by":"crossref","first-page":"1005","DOI":"10.2308\/accr-10216","article-title":"Process integration and information sharing in supply chains","volume":"87","author":"Schloetzer","year":"2012","journal-title":"The Accounting Review"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Seal1","doi-asserted-by":"crossref","first-page":"73","DOI":"10.1016\/S0361-3682(02)00055-7","article-title":"Disembedding the supply chain: Institutional reflexivity and inter-firm accounting","volume":"29","author":"Seal","year":"2004","journal-title":"Accounting, Organizations and Society"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-Sutton1","doi-asserted-by":"crossref","first-page":"151","DOI":"10.17705\/1jais.00155","article-title":"Risk analysis in extended enterprise environments: Identification of critical risk factors in B2B e-commerce relationships","volume":"9","author":"Sutton","year":"2008","journal-title":"Journal of the Association for Information Systems"},{"key":"2024082915392371700_i1558-7959-28-2-257-Tang1","doi-asserted-by":"crossref","first-page":"25","DOI":"10.1016\/j.ijpe.2010.06.013","article-title":"Identifying risk issues and research advancements in supply chain risk management","volume":"133","author":"Tang","year":"2011","journal-title":"International Journal Production Economics"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Tomkins1","doi-asserted-by":"crossref","first-page":"161","DOI":"10.1016\/S0361-3682(00)00018-0","article-title":"Interdependencies, trust, and information in relationships, alliances, and networks","volume":"26","author":"Tomkins","year":"2001","journal-title":"Accounting, Organizations and Society"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-vanderMeerKooistra1","doi-asserted-by":"crossref","first-page":"365","DOI":"10.1016\/j.mar.2008.08.001","article-title":"The governance of lateral relations between and within organizations","volume":"19","author":"van der Meer-Kooistra","year":"2008","journal-title":"Management Accounting Research"},{"issue":"4","key":"2024082915392371700_i1558-7959-28-2-257-Vasarhelyi1","doi-asserted-by":"crossref","first-page":"227","DOI":"10.1016\/j.accinf.2008.09.002","article-title":"The \u201cnow\u201d economy and the traditional accounting reporting model: Opportunities and challenges for AIS research","volume":"9","author":"Vasarhelyi","year":"2008","journal-title":"International Journal of Accounting Information Systems"},{"issue":"1","key":"2024082915392371700_i1558-7959-28-2-257-Vasarhelyi2","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/S1467-0895(03)00002-2","article-title":"Underlying principles of the electronization of business: A research agenda","volume":"4","author":"Vasarhelyi","year":"2003","journal-title":"International Journal of Accounting Information Systems"},{"issue":"7\/8","key":"2024082915392371700_i1558-7959-28-2-257-Velez1","doi-asserted-by":"crossref","first-page":"968","DOI":"10.1016\/j.aos.2008.02.006","article-title":"Management control systems as interorganizational trust builders in evolving relationships: Evidence from a longitudinal case study","volume":"33","author":"Velez","year":"2008","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"2024082915392371700_i1558-7959-28-2-257-Williams1","doi-asserted-by":"crossref","first-page":"477","DOI":"10.1177\/1094428110366036","article-title":"Method variance and marker variables: A review and comprehensive CFA marker technique","volume":"13","author":"Williams","year":"2010","journal-title":"Organizational Research Methods"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/28\/2\/257\/12069\/isys-50812.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/28\/2\/257\/12069\/isys-50812.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T17:31:40Z","timestamp":1724952700000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/28\/2\/257\/1592\/Enterprise-Risk-Management-Re-Conceptualizing-the"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2014,5,1]]},"references-count":82,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2014,5,1]]},"published-print":{"date-parts":[[2014,12,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-50812","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"value":"1558-7959","type":"electronic"},{"value":"0888-7985","type":"print"}],"subject":[],"published":{"date-parts":[[2014,5,1]]}}}