|
一、英文部份 Ahn, S., & Choi, W. (2009). The role of bank monitoring in corporate governance: Evidence from borrowers’ earnings management behavior. Journal of banking & finance, 33(2), 425-434.governance: Evidence from borrowers’ earnings management behavior. Journal of banking & finance, 33(2), 425-434. Airmic, Explained Guides, Available at https://www.airmic.com/sites/default/files/Airmic-EXPLAINED-guide-Risk-Appetite-Revised.pdf Anand, V., Nizamani, M. Q., & Nizamani, F. Q. (2020). Deliberation of Fraud Triangle Theory: A Comparison among Public and Private Commercial Banks of Sindh, Pakistan. Global Economics Review, 1, 336-348. Aslam, E., & Haron, R. (2020). Does corporate governance affect the performance of Islamic banks? New insight into Islamic countries. Corporate Governance: The International Journal of Business in Society. Beers, B. 2022, Checks and Balances, Available at https://www.investopedia.com/terms/c/checks-and-balances.asp Berliner, B. (1982). Limits of insurability of risks. Prentice Hall. Brown, A., & Danaher, P. A. (2019). CHE principles: Facilitating authentic and dialogical semi-structured interviews in educational research. International Journal of Research & Method in Education, 42(1), 76-90. Business Organizational Structure, Invest North Ireland, Available at https://www.nibusinessinfo.co.uk/content/hierarchical-organisational-structure Chams, N., & García-Blandón, J. (2019). Sustainable or not sustainable? The role of the board of directors. Journal of cleaner production, 226, 1067-1081. Chang, Y., Wilding, M., & Shin, M. C. (2017). Determinants of whistleblowing intention: evidence from the South Korean government. Public Performance & Management Review, 40(4), 676-700. Corporate Governance, NAIC, available at https://content.naic.org/cipr-topics/corporate-governance Crain Michael (2017年). Strong Corporate Governance Needed for Managing Fraud Risk. Available at https://kaufmanrossin.com: https://kaufmanrossin.com/blog/strong-corporate-governance-needed-managing-fraud-risk/ Cressey, D. R. (1953). Other people's money; a study of the social psychology of embezzlement, Published November 1st 1971 by Wadsworth Publishing Company. da Costa, A. P. P. (2017). Corporate governance and fraud: Evolution and considerations , Available at http://dx.doi.org/10.5772/intechopen.68489. Dixon, O. (2016). Honesty without fear? Whistleblower anti-retaliation protections in corporate codes of conduct. Melbourne University Law Review, 40(1), 168-206. Döringer, S. (2021). ‘The problem-centred expert interview’. Combining qualitative interviewing approaches for investigating implicit expert knowledge. International journal of social research methodology, 24(3), 265-278 Eling, M., & Marek, S. D. (2014). Corporate governance and risk taking: Evidence from the UK and German insurance markets. Journal of Risk and Insurance, 81(3), 653-682. Fayol, H. (Ed.). (1918). Administration industrielle et générale: prévoyance, organisation, commandement, coordination, contrôle. H. Dunod et e. Pinat. Freeman, R. E., & Reed, D. L. (1983). Stockholders and stakeholders: A new perspective on corporate governance. California management review, 25(3), 88-106. Gerged, A. M. (2021). Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures. Business Strategy and the Environment, 30(1), 609-629. Grant, P., & McGhee, P. (2017). Personal moral values of directors and corporate governance. Corporate Governance: The International Journal of Business in Society. Directors. Company and Securities Law Journal, 32(1), 69-77. Gurzawska, A. (2020). Towards responsible and sustainable supply chains–innovation, multi-stakeholder approach and governance. Philosophy of Management, 19(3), 267-295. Harvard Law School Forum on Corporate Governance (2016), Principle Of Corporate Governances, posted by Business Round Table , Available at https://corpgov.law.harvard.edu/2016/09/08/principles-of-corporate-governance/ Hertzberg, A., Liberti, J. M., & Paravisini, D. (2010). Information and incentives inside the firm: Evidence from loan officer rotation. The Journal of Finance, 65(3), 795-828. Hichcox .A.(2015), How to set risk appetite for an insurance company-a practical cast study, Institute and Faculty of Actuaries, Available at https://www.actuaries.org.uk/system/files/documents/pdf/a2-andrew-hitchcox.pdf Homer, E. M. (2020). Testing the fraud triangle: a systematic review. Journal of Financial Crime. Hyett, N., Kenny, A., & Dickson-Swift, V. (2014). Methodology or method? A critical review of qualitative case study reports. International journal of qualitative studies on health and well-being, 9(1), 23606. Investopedia (2021). What Is the Role of Agency Theory in Corporate Governance, Available at https://www.investopedia.com/ask/answers/031815/what-role-agency-theory-corporate-governance.asp Keller, S., & Schaninger, B. (2019). Beyond performance 2.0: A proven approach to leading large-scale change. John Wiley & Sons. Khemakhem, H., Fontaine, R., Smaali, N., & Zaman, M. (2021). Whistleblowing regulations and the role of audit committees: insight from interviews. Journal of Management and Governance, 1-21. Iskander, M., & Chamlou, N. (2000). Corporate governance: A framework for implementation. The World Bank. Lupuleac, Z. L., Lupuleac, S., & Rusu, C. (2012). Changing ethical behavior in times of economic crisis in organizations. Procedia Economics and Finance, 3, 921-927. Management Control Systems (MCS) Guide: Components and Tips, Available at https://www.indeed.com/career-advice/career-development/management-control Mechtenberg, L., Muehlheusser, G., & Roider, A. (2020). Whistleblower protection: Theory and experimental evidence. European Economic Review, 126, 103447. Ngozwana, N. (2018). Ethical Dilemmas in Qualitative Research Methodology: Researcher's Reflections. International Journal of Educational Methodology, 4(1), 19-28. Nguyen, D. K., & Vo, D. T. (2020). Enterprise risk management and solvency: The case of the listed EU insurers. Journal of Business Research, 113, 360-369. Nicholson, G., & Newton, C. (2010). The role of the board of directors: Perceptions of managerial elites. Journal of Management & Organization, 16(2), 204-218. Oberthür, S., & Groen, L. (2020). Hardening and softening of multilateral climate governance towards the Paris Agreement. Journal of Environmental Policy & Planning, 22(6), 801-813. Olin, B. (2005). Corporate Fraud and the Impact of Sarbanes-Oxley. Oelrich, S., & Erlebach, K. (2021). Taking it outside: A study of legal contexts and external whistleblowing in China and India. Asian Journal of Business Ethics, 10(1), 129-151. Oerther, S. (2021). Designing interview guides on stress and coping related to parenting pre‐teen children: an example from a hermeneutic phenomenological study. Nursing Open, 8(5), 2142-2152. Ohmura, T., & Creutzburg, L. (2021). Guarding the For (es) t: Sustainable economy conflicts and stakeholder preference of policy instruments. Forest Policy and Economics, 131, 102553.. Orros–UHC, G., Badal–Jubilee, V., Burke–Catlin, M., Mutual, M. B. N., Mutual, F. C. N., Garner–Hiscox, M., ... & Noel–Allianz, D. (2011). Risk Appetite Working Party (GIRO) Risk Appetite for a General Insurance Undertaking. Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian Journal of Corporate Governance, 10(1), 74-95. Papiashvili, N. (2019). Monitoring by Banks as Corporate Governance Mechanism. The Evolution Of Banking. Parlindungan, R., Africano, F., & Elizabeth, P. (2017). Financial statement fraud detection using published data based on fraud triangle theory. Advanced Science Letters, 23(8), 7054-7058. Pascoe Leahy, C. (2021). The afterlife of interviews: explicit ethics and subtle ethics in sensitive or distressing qualitative research. Qualitative Research, 14687941211012924. Popescu, A. (2015). A critical analysis of whistleblower protection in the European Union. Journal of Public Administration, Finance and Law, (07), 135-140. Richter, A., & Wilson, T. C. (2020). Covid-19: implications for insurer risk management and the insurability of pandemic risk. The Geneva risk and insurance review, 45(2), 171-199. Said, F., Mahmud, M., d’Adda, G., & Chaudhry, A. (2020). It is not power, but how you use it: Experimental evidence on altruism from households in Pakistan. Applied Economics Letters, 27(5), 426-431. Saunders, M. N., & Townsend, K. (2016). Reporting and justifying the number of interview participants in organization and workplace research. British Journal of Management, 27(4), 836-852. Schanz, K. U. (2020). An investigation into the insurability of pandemic risk. Geneva Association-International Association for the Study of Insurance Economics. Siddiqui, J. (2010). Development of corporate governance regulations: The case of an emerging economy. Journal of Business Ethics, 91(2), 253-274. Steckler, E., & Clark, C. (2019). Authenticity and corporate governance. Journal of Business Ethics, 155(4), 951-963. Shepherd, J. M., Tung, F., & Yoon, A. H. (2008). What Else Matters for Corporate Governance: The Case of Bank Monitoring. BUL Rev., 88, 991. Solvency & Financial Condition Report 2020, Allianz Risk Transfer AG, Available at https://www.agcs.allianz.com/content/dam/onemarketing/agcs/agcs/about-agcs/ART-SFCR-2020-EN.pdf Suh, J. B., & Shim, H. S. (2020). The effect of ethical corporate culture on anti-fraud strategies in South Korean financial companies: Mediation of whistleblowing and a sectoral comparison approach in depository institutions. International journal of law, crime and justice, 60, 100361. Tirole, J.(2006).The theory of corporate governance. Princeton: Princeton University Press. Zemko A.John. (2005). The role of stakeholders in corporate governance. Available at Eastern Caribben Corporate Governance Forum: https://old.ecseonline.com/PDF/Role_of_Stakeholders_in_CorpGov.pdf
二、中文部分 呂廣盛(2022),從防疫保單談保險業經營的風險管理,保險經營論壇(114),中華民國保險經營協會。 林孟彥、林均妍譯(2011),Management, 10e / Stephen P. Robbins, Mary Coulter.(2009),管理學,十版,臺北:華泰文化出版。 施南光(2022),台灣離岸風電專案融資道德風險管理之研究,逢甲大學金融學院博士論文,逢甲大學金融學院博士學程。 陳彩稚 (2020),人身保險(第二版), 滄海書局‧鼎隆圖書股份有限公司。 梁正德(2013), 國際保險業清償能力監理制度之研究, 財團法人保險事業發展中心,6-8 黃天牧(2018),臺灣保險業企業風險管理,元照出版公司,205-211. 黃信維. (2020). 金融機構公司治理與內部控制——制度與組織之間,國立台灣大學法律學院法律學系碩士班論文,國立台灣大學法律學院院法律學系碩士班。 77. PWC 保險公司自我風險與償付能力(ORSA)全面風險管理如何給予企業創造價值, available at https://www.pwccn.com/zh/consulting/consulting-insurance-orsa-may2013.pdf
|