The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture

Niclas Dürst & Jennifer Kunz

Abacus2025https://doi.org/10.1111/abac.12370article
AJG 3ABDC A
Weight
0.41

Abstract

In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is difficult to define, and relevant literature is scarce. To fill this gap, we develop and validate a scale to assess all dimensions of risk culture according to the Financial Stability Board framework, thereby providing banks and regulators with an assessment of risk culture tools based on regulatory guidelines.

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https://doi.org/https://doi.org/10.1111/abac.12370

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@article{niclas2025,
  title        = {{The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture}},
  author       = {Niclas Dürst & Jennifer Kunz},
  journal      = {Abacus},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1111/abac.12370},
}

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.