Integrated reporting and audit quality : an empirical analysis in the European setting
- 作者： Demartini, Chiara, author.
- 其他作者：
- 其他題名：
- Contributions to management science.
- 出版： Cham : Springer International Publishing :Imprint: Springer
- 叢書名： Contributions to management science,
- 主題： Corporation reports--Europe. , Corporations--Europe--Auditing. , Business and Management. , Accounting/Auditing. , Corporate Social Responsibility. , Sustainability Management. , Financial Accounting.
- ISBN： 9783319488264 (electronic bk.) 、 9783319488257 (paper)
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FIND@SFXID:
CGU
- 資料類型: 電子書
- 內容註: 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.
- 摘要註: 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.
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讀者標籤：
- 系統號： 005389570 | 機讀編目格式
館藏資訊
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.