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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Integrated Reporting and Audit Quality: An Empirical Analysis in the European Setting

Integrated Reporting and Audit Quality: An Empirical Analysis in the European Setting

Demartini, Chiara
Trucco, Sara

Paperback

Series: Contributions to Management Science

AccountingBusiness General

ISBN10: 3319840231
ISBN13: 9783319840239
Publisher: Springer Nature
Published: Jul 20 2018
Pages: 129
Weight: 0.45
Height: 0.30 Width: 6.14 Depth: 9.21
Language: English
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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