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Integrated Reporting and Audit Quality
Title statement Integrated Reporting and Audit Quality [electronic resource] : An Empirical Analysis in the European Setting / by Chiara Demartini, Sara Trucco. Publication Cham : Springer International Publishing : Imprint: Springer, 2017. Phys.des. IX, 129 p. 14 illus. online resource. ISBN 9783319488264 Edition Contributions to Management Science, ISSN 1431-1941 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. Notes to Availability Přístup pouze pro oprávněné uživatele Another responsib. Trucco, Sara. Another responsib. SpringerLink (Online service) Subj. Headings Business. * Accounting. * Bookkeeping. * Industrial management - Environmental aspects. * Social responsibility of business. Form, Genre elektronické knihy electronic books Country Německo Language angličtina Document kind Electronic books URL Plný text pro studenty a zaměstnance UPOL book
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. .
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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