Integrated Reporting and Audit Quality : an Empirical Analysis in the European Setting / by Chiara Demartini, Sara Trucco.
Demartini, Chiara, author.; Trucco, Sara, author.
2017
HF5667-5668.252
Available Online

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Title Integrated Reporting and Audit Quality : an Empirical Analysis in the European Setting / by Chiara Demartini, Sara Trucco.
Author Demartini, Chiara, author.
ISBN 9783319488264
3319488260
9783319488257
3319488252
DOI https://doi.org/10.1007/978-3-319-48826-4
Published Cham : Springer International Publishing : Imprint : Springer, 2017.
Language English
Description 1 online resource (ix, 129 pages) : illustrations.
Other Standard Identifiers 10.1007/978-3-319-48826-4 doi
Call Number HF5667-5668.252
Dewey Decimal Classification 650
Summary This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment. Dedicated sections first elucidate the concepts of integrated reporting and audit quality. The main integrated reporting frameworks are compared, the role of integrated reporting within a firm's disclosure is examined, and all aspects of audit risk are discussed. The key question of the impacts of integrated reporting on the components of audit risk is then addressed in detail, with reference to empirical findings, their practical implications, and their limitations. The concluding section explores the future of corporate reporting and the development of the next integrated reporting framework and summarizes the insights that the analysis in the book offers into the relationship between integrated reporting and audit quality in the European setting.
Bibliography, etc. Note Includes bibliographical references.
Access Note Access limited to authorized users.
Digital File Characteristics text file PDF
Added Author Trucco, Sara, author.
Series Contributions to management science.
Available in Other Form Print version: 9783319488257
Linked Resources Online Access
Record Appears in Online Resources > Ebooks
All Resources
1 Introduction
2 Integrated Reporting
3 Audit Quality
4 Relationship between Integrated Reporting and Audit Risk in the European Setting: The Research Design
5 Relationship between Integrated Reporting and Audit Risk in the European Setting: The Empirical Results
6 Concluding Remarks.

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