References
Abeyrathna, S.P.G.M & Lakshan, A.M.I (2021). Impact of Enterprise Risk Management Practices on Performance of insurance companies in Sri Lanka. Conference Paper, University of Kelaniya, Sri Lanka. Available at SSRN: https://ssrn.com/abstract=3889080 or http://dx.doi.org/10.2139/ssrn.3889080 Abubakar, A. H. Ado, A. B., Mohamed, M. I. & Mustapha, U. A. (2018). The effect of risk management committee attributes and board financial knowledge on the financial performance of listed banks in Nigeria.American International Journal of Business Management (AIJBM), 1(5), 07-13. Adedayo, E. O., Uwalomwa, U., Eriabie, S., Olubukola, R. U. &Omoike, O. A. (2019). Does enterprise risk management impact accounting quality? Evidence from the Nigerian financial institutions. Investment Management and Financial Innovations, 16(4), 16-27. doi:10.21511/imfi.16(4).2019.02 Akblaruddin, M., & Haron, H. (2010). Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures. Asian Review of Accounting 18, 245-259. Andersson, P., & Wallgren, F. M. (2018). Board Gender Diversity and Firm Financial Performance. Unpublished Master Thesis Submitted to the Department of Business Administration, ONKOPING University, Jonkoping International Business School. Bertinetti, G. S., Cavezzali, E., & Gardenal, G. (2013). The effect of the enterprise risk management implementation on the firm value of European companies (Working Paper (10). Department of Management, Universit_aCa’FoscariVenezia. Available at: https://econpapers.repec.org/paper/vnmwpdman/46.htm. Byamungu, E., Irechukwu, F.N. &Ogoi, H.J. (2019). Effect of risk management practices on corporate investment of financial institutions in Rwanda: A case study of selected commercial banks. European Journal of Business and Management Research, 4(4), 1-7. Collier, P. (2008). The bottom billion: Why the poorest countries are failing and what can be done about it. Oxford University Press, Pp. 224. Dionne, G., & Triki, T. (2005). Risk management and corporate governance: The importance of independence and financial knowledge for the board and the audit committee. Cahier de recherche/Working Paper, 5, 15. Elahi, E. (2013). Risk management: the next source of competitive advantage. Foresight, 15(2), 117-131. Fali, I. M., Philomena O. N., Ibrahim Y. & Amos, J. (2020). Risk Management Committee Size, Independence, Expertise and Financial Performance of Listed Insurance Firms in Nigeria. International Journal of Research and Innovation in Social Science (IJRISS), 4(5), 2454- Gendron, Y., & Bedard, J. (2006). On the constitution of audit committee effectiveness. Accounting Organization and Society, 31(3), 211-239. Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of Its Top Managers. Academy of Management Review, 9, 193-206. Husaini, & Saiful. (2017). Enterprise risk management, corporate governance and firm value: Empirical evidence from Indonesian public listed companies.International Journal of Advances in Management and Economics, 6, 16-23. Ibrahim, M.F., Okika, N.P., Yunusa, I., & Janada, A. (2020).Risk management committee size, independence, expertise and financial performance of listed insurance firms in Nigeria. International Journal of Research and Innovation in Social Science, 4 (5), 313 – 320. Ismail, R., & Rahman, R.A. (2011). Institutional investors and board of directors’ monitoring role on risk management disclosure level in Malaysia. The IUP Journal of Corporate Governance X, 37-60. Iwedi, M., Oriakpono, E.A., Barisua, P.S. &Zaagha, S.A. (2020). Enterprise risk management practice and shareholders value: evidence from selected quoted firms in Nigeria. Green Finance, 2(2): 197–211. DOI: 10.3934/GF.2020011 Kafidipe, A., Uwalomwa, U., Dahunsi, O. & Okeme, F. O. (2021). Corporate governance, risk management and financial performance of listed deposit money bank in Nigeria. Cogent Business & Management, 8:1, 1888679, DOI: 10.1080/23311975.2021.1888679 Kallamu, B.S. (2015). Risk management committee attributes and firm performance. International Finance and Banking, 2(2), 1- 24. Kakanda, M.M., Salim, B. & Chandren, S. (2018). Risk management committee characteristics and market performance: Empirical evidence from listed financial service firms in Nigeria. International Journal of Management and Applied Science, 4(2), 6-10 Khalik, Z.A., & Md. Sum, R. (2020). The influence of corporate governance on enterprise risk management implementation among non-finance public listed companies in Malaysia.Journal of Technology Management and Business, 7(1), 50-64 Malik, M. F. (2017). Enterprise risk management and firm performance: Role of the risk committee (Doctoral dissertation, Queensland University of Technology). Md. Yusof, M.A. (2010). Does audit committee constraint discretionary accruals in MESDAQ listed companies? International Journal of Business and Social Science 1, 124-136. Nurudeen, S.O., Enebi, D. &Kanwai, P. (2020). Impact of board characteristics and risk management on financial performance of listed insurance firms in Nigeria. RESEARCH REVIEW International Journal of Multidisciplinary, 5(3), 76-83. Odubuasi, A. C., Ofor, N. T., & Ilechukwu, F. U. (2022). Enterprise risk management, risk committee, and earning capacity of African banks: A comparative approach.Modern Economy, 13, 51-68. https://doi.org/10.4236/me.2022.131004 Odubuasi, A. C., Obi, A. V. & Osuagwu, B. O. (2021) “Effect of Risk Management Committee and Enterprise Risk Management on Performance of Banks in Nigeria”, Journal of Emerging Trends in Management Sciences and Entrepreneurship, 3(1), pp. 222–233. Ogiriki, T. & Empere, P. (2022). Risk committee and corporate performance of quoted insurance firms in Nigeria. Accounting and Management Research Journal, 9(1), 3088 – 4390. Onatuyeh, A. E. & Proso, T. (2019). Board gender diversity and financial reporting quality: empirical evidence from Nigeria. Global journal for research analysis, 8(4), 120-126. Priem, R. L., Douglas, W. L., & Gregory, G. D. (1999). Inherent limitations of demographic proxies in top management team heterogeneity research. Journal of Management, 25(6), 935–953. Sajiah, Y., Hafizuddin-Syah, B.A.M. &Nur, A.M.R. (2019). The effect of enterprise risk management practice on smeperformance.The South East Asian Journal of Management, 13(2), 151-169. Temitope, A.O. (2021). Effect of enterprise risk management strategy on financial performance of listed banks at Nigeria Stock Exchange. The International Journal of Business Management and Technology, 5(4), 46-56. Udoka, C. O., &Orok, A. B. (2017). Assessment of the enterprise risk management in the Nigerian banking industry. Asian Journal of Economics and Empirical Research, 4, 68-74. https://doi.org/10.20448/journal.501.2017.42.68.74 Ugwu, I.V., Ekwochi, E.A. & Ogbu, C.G. (2021). A critical study of corporate risk management committee impact on firm performance. International Journal of Academic Information Systems Research, 5(4), 24-39. Utami, D. Sulastri, Moh. Adam &Yuliani (2021). Enterprise risk management on firm value: Empirical study on manufacturing sector companies listed on the Indonesia stock exchange. International Journal of Economics, Business and Accounting Research, 5(3), 656-662. Yatim, P., (2009).Audit committee characteristics and risk management of Malaysian listed firms. Malaysian Accounting Review 8, 19-36. Zemzem, A., &Kacem, O. (2014). Risk management, board characteristics and performance in the Tunisian lending institutions. International Journal of Finance & Banking Studies, 3, 186- https://doi.org/10.20525/ijfbs.v3i1.179