Integrated Reporting and Audit Quality : An Empirical Analysis in the European Setting / by Chiara Demartini, Sara Trucco

By:

Demartini, Chiara [aut]

Contributor(s):

Trucco, Sara [oth]

Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Contributions to Management Science | SpringerLink Bücher | Springer eBook Collection Business and ManagementPublisher: Cham : Springer, 2017Description: Online-Ressource (IX, 129 p. 14 illus, online resource)ISBN:

9783319488264

Subject(s):

Additional physical formats: 9783319488257 | Druckausg.: Integrated reporting and audit quality. Cham : Springer, 2017. ix, 129 Seiten | Printed edition: 9783319488257 RVK: RVK: QP 240LOC classification:

HF5601-5688 HF5667-5668.252
HF5601-5688
HF5667-5668.252

DOI: DOI: 10.1007/978-3-319-48826-4Online resources:

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 settingSummary: 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 RemarksPPN: PPN: 1658314727Package identifier: Produktsigel: ZDB-2-BUM | ZDB-2-SEB | ZDB-2-SXBM

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