TY  - JOUR
TT  - EARLY IDENTIFICATION OF RISKS AND RISK MANAGEMENT COMMITTEES IN THE CONTEXT OF ENTERPRISE RISK MANAGEMENT IN BUSINESSES: A QUALITATIVE RESEARCH IN ISTANBUL STOCK EXCHANGE
AU  - Gacar, Anıl
PY  - 2017
DA  - May
JF  - Dumlupınar Üniversitesi Sosyal Bilimler Dergisi
PB  - Kütahya Dumlupınar Üniversitesi
WT  - DergiPark
SN  - 1302-1842
SP  - 123
EP  - 133
IS  - 52
KW  - Risk Yönetimi
KW  - Kurumsal Risk Yönetimi
KW  - Riskin Erken Saptanması ve Yönetimi Komiteleri
N2  - It is accepted that thecompetition between businesses has become intense with globalization.Businesses that want to maintain their presence in an increasingly competitiveenvironment should be prepared for the risks that await them, and must work tocreate new business opportunities. The enterprise risk management, which wasemerged as an approach to benefit from risks, is being adopted by manybusinesses quickly in recent years. Expert committees under the board ofdirectors can be established for identifying the risk before it occurs andputting forth proposals for solution. The establishment of an expert committeehas been made mandatory in Turkeywith the new Turkish Commercial Code, which was enacted in 2012, for businessesthat operate publicly, except banks, for the early detection and management ofrisks. In this study, a content analysis was conducted related to committeesestablished for early detection of risks in businesses quoted in the IstanbulStock Exchange in 2015. It was observed that 252 out of 275 businesses analyzedin the study have a committee for early detection and management of risks,whereas 23 businesses were found to have no such committee. In the annualreports of the enterprises studied, the number of businesses that include thenumber of meetings of the committee for early detection of risks in theirreports was found to be 123, whereas 129 of businesses haven't included thisinformation in the annual reports. And, the number of businesses that have anenterprise risk management system was found to be 63.
CR  - Alp, A. ve Kılıç, S. (2014). Kurumsal Yönetim: Nasıl Yönetilmeli?. Doğan Kitap, İstanbul
CR  - Anderson, T.J ve Shroder, P.W (2010). Strategic Risk Management Practice: How To Deal With Major Corporate Exposures. Cambridge University Press.
CR  - Beasley, M. S., Clune, R., Hermanson, D. R. (2005). Enterprise Risk Management: An Empirical Analysis Of Factors Associated With The Extent Of İmplementation. Journal of Accounting and Public Policy. 24, 521-531
CR  - Bulut, E. (2013). COSO 2013: Bataklığı Kurutmak mı? Sinekleri Öldürmek mi? Türkiye İç Denetim Enstitüsü Yayınları.
COSO (2012). Internal Control: Integrated Framework: Framework and Apendencies. http://ic.coso.org/download.aspx (29.09.2016).
CR  - Çağdaş, B. ve Gürsoy, C. T. (2003). “Şirketlerde Finansal Risk Yönetimi Amaçlı Bir Modelin Geliştirilmesi Yöntem ve Aşamaları”, İTÜ Dergisi, 2 (3): 55-64.
CR  - D’arcy, S.P ve Brogan, J. C (2001). Enterprise Risk Management. Journal of Risk Management of Korea. 12 (1). 1-24
CR  - Doğrusöz, A.B., Onat, Ö. ve Töralp Tunçel, F. (2011). Gerekçe, Karşılaştırmalı Maddeler, Komisyon Raporları, Önergeler ve Karşılaştırmalı Tabloları ile Türk Ticaret Kanunu (Ticari İşletme, Ticaret Şirketleri Kıymetli Evrak Hükümleri). TOBB Yayınları,  Cilt 1, 138,
CR  - Golshan, N. M., ve Rasid, S. A. (2012): Determinants of Enterprise Risk Management Adoption: An Empirical Analysis of Malaysian Public Listed Firms, International Journal of Social and Human Sciences, 6: 119-126.
CR  - Hall, J. (2007). Internal Auditing and ERM: Fitting in and Adding Value. https://na.theiia.org/about-us/Public%20Documents/Sawyer_Award_2007.pdf (06.10.2016)
CR  - Holton, G.A. (2004). Defining Risk. Financial Analysts Journal. 60 (6). 19-25
CR  - Karasu, R. (2013). 6102 Sayılı Türk Ticaret Kanunu İle Anonim Şirketlerde Kurumsal Yönetim İle İlgili Getirilen Yenilikler. İnönü Üniversitesi Hukuk Fakültesi Dergisi. 4 (2). 33-60
CR  - Köksal, A. (2013). 6102 Sayılı Türk Ticaret Kanunu Kapsamında Risklerin Tespiti Ve Yönetilmesine İlişkin Bağımsız Denetçinin Sorumluluğu. C.Ü İktisadi ve İdari Bilimler Dergisi. 14(2). 307-325
CR  - Kuo, K.C vd, (2017). Dynamic Network Performance Evaluation Of General İnsurance Companies: An İnsight İnto Risk Management Committee Structure. Total Quality Management&Business Excellence, 28(5-6). ss. 542-558
CR  - Kurt, G., ve Uçma, T. (2013). Coso İç Kontrol-Bütünleşik Çerçeve Güncelleme Projesinin Yenilikleri. MÖDAV, Sayı: 2, 79-89
CR  - Lienberg, A.P ve Hoyt, R.E (2003). The Determinants of Enterprise Risk Management. Evidence From The Appointment of Chief Risk Officers. Risk Management and Insurance Review. 6 (1). 37-52
CR  - Özsoy, M.T (2012). Yeni Türk Ticaret Kanunu Ve Şirketlerde Kurumsal Risk Yönetimi. Mali Çözüm, 110, ss. 165-185
CR  - Sarpkaya, D. (2012). Kurumsal Risk Yönetiminde İç Denetimin Rolü. İstanbul Ticaret Üniversitesi Sosyal Bilimler Enstitüsü, Yayımlanmamış Yüksek Lisans Tezi, İstanbul
CR  - Sekome, N.B ve Lemma, T.T (2014). Determinants Of Voluntary Formation Of Risk Management Committees: Evidence From An Emerging Economy. Managerial Auditing Journal, 29(7). ss. 649 - 671
CR  - Subramaniam, N., McManus, L., Zhang, J. (2009). Corporate Governance, Firm Characteristics And Risk Management Committee Formation İn Australian Companies. Managerial Auditing Journal, 24(4), pp.316 - 339
CR  - Şahin, A. (2016). Riskin Erken Teşhis Komitesi (TTK m.378 ve 625/1-e’nin Değerlendirilmesi). İnönü Üniversitesi Hukuk Fakültesi Dergisi. 7(2).
CR  - Şengel, S. (2011). Yeni Türk Ticaret Kanunun Sermaye Şirketleri İle İlgili Getirdiği Yeniliklerin Değerlendirilmesi. Journal of World of Turks. 3(2). 21-40
CR  - Şenol, Z., Karaca, S.S. ve Ekşi, İ.H (2015). Kurumsal Risk Yönetiminin Firma Değerine Etkisi: Borsa İstanbul (BİST 100) Örneği. 19. Finans Sempozyumu, 21-24 Ekim, Çorum, 799-806
CR  - Tahir, I. M., and Razali, A. R. (2011): The Relationship between Enterprise Risk Management and Firm Value: Evidence from Malaysian Public Listed Companies, International Journal of Economics and Management Sciences, 1(2): 32-41.
CR  - Tao, N.B ve Hutchinson, M. (2013). Corporate Governance And Risk Management: The Role Of Risk Management And Compensation Committees. Journal of Contemporary Accounting & Economics. 9(1). ss. 83-99
UR  - https://dergipark.org.tr/tr/pub/dpusbe/issue//314681
L1  - https://dergipark.org.tr/tr/download/article-file/304893
ER  -