Philip Linsley is Professor of Accounting and Risk at the York Management School, University of York, UK. His research interests are risk-related and include investigating risk disclosure, and risk and culture. He is particularly interested in applying the ideas of Mary Douglas to accounting. Philip is also a qualified chartered accountant and has significant experience as an academic lecturer and researcher. Philip Shrives is a Professor of Accounting and Corporate Governance at Northumbria University. He is a Chartered Accountant, a Fellow of the UK  Higher Education Academy and has a PhD from University College Dublin. He lectures in risk reporting, corporate governance, impression management and research methods. He has published a range of papers in journals such as The British Accounting Review, Accounting, Auditing & Accountability Journal, Critical Perspectives on Accounting, The International Journal of Accountingand the Journal of Accounting Literature. He was previously Director of Academic Staff Development.  Monika Wieczorek-Kosmala is an academic lecturer and researcher at the University of Economics in Katowice, Poland. Her research interests include corporate finance, insurance and enterprise risk management. She is particularly focused on the value-creation benefits of ERM implementation, as well as the relationship between ERM and company’s capital structure optimization. She gained practical experience on insurance market as an insurance broker.