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Integrated reporting and audit quality = an empirical analysis in the European setting /

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Integrated reporting and audit quality/ by Chiara Demartini, Sara Trucco.
Reminder of title:	an empirical analysis in the European setting /
Author:	Demartini, Chiara.
other author:	Trucco, Sara.
Published:	Cham :Springer International Publishing : : 2017.,
Description:	ix, 129 p. :ill., digital ; : 24 cm.;
Contained By:	Springer eBooks
Subject:	Corporation reports - Europe. -
Online resource:	http://dx.doi.org/10.1007/978-3-319-48826-4
ISBN:	9783319488264

Integrated reporting and audit quality = an empirical analysis in the European setting /
Demartini, Chiara.

Integrated reporting and audit qualityan empirical analysis in the European setting /[electronic resource] :by Chiara Demartini, Sara Trucco. - Cham :Springer International Publishing :2017. - ix, 129 p. :ill., digital ;24 cm. - Contributions to management science,1431-1941. - Contributions to management science..

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.

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.

ISBN: 9783319488264

Standard No.: 10.1007/978-3-319-48826-4doiSubjects--Topical Terms:

1141035
Corporation reports
--Europe.

LC Class. No.: HG4028.B2 / D46 2017

Dewey Class. No.: 658.1512

Integrated reporting and audit quality = an empirical analysis in the European setting /
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