Mahama, H., Rana, T., Marjoribanks, T., Elbashir, M.Z. Principles-based risk regulatory reforms and management control practices: a field study (2022) Accounting, Auditing and Accountability Journal DOI: 10.1108/AAAJ-10-2020-4983 Abstract Purpose: Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory reforms on public sector risk …