Integrated Reporting and Audit Quality : an Empirical Analysis in the European Setting / by Chiara Demartini, Sara Trucco.
2017
HF5667-5668.252
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Details
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
3319488260
9783319488257
3319488252
Published
Cham : Springer International Publishing : Imprint : Springer, 2017.
Language
English
Description
1 online resource (ix, 129 pages) : illustrations.
Item Number
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.
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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
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Table of Contents
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.
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.