國立虎尾科技大學 |

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

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Integrated reporting and audit quality/ by Chiara Demartini, Sara Trucco.
其他題名:	an empirical analysis in the European setting /
作者:	Demartini, Chiara.
其他作者:	Trucco, Sara.
出版者:	Cham :Springer International Publishing : : 2017.,
面頁冊數:	ix, 129 p. :ill., digital ; : 24 cm.;
Contained By:	Springer eBooks
標題:	Corporation reports - Europe. -
電子資源:	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 /
LDR:02471nam a2200349 a 4500 001 884535
003 DE-He213
005 20170413061547.0
006 m d
007 cr nn 008maaau
008 180530s2017 gw s 0 eng d
020 $a 9783319488264 $q (electronic bk.)
020 $a 9783319488257 $q (paper)
024 7 $a 10.1007/978-3-319-48826-4 $2 doi
035 $a 978-3-319-48826-4
040 $a GP $c GP
041 0 $a eng
050 4 $a HG4028.B2 $b D46 2017
072 7 $a KF $2 bicssc
072 7 $a KFCM $2 bicssc
072 7 $a BUS001040 $2 bisacsh
072 7 $a BUS001010 $2 bisacsh
082 0 4 $a 658.1512 $2 23
090 $a HG4028.B2 $b D372 2017
100 1 $a Demartini, Chiara. $3 1019582
245 1 0 $a Integrated reporting and audit quality $h [electronic resource] : $b an empirical analysis in the European setting / $c by Chiara Demartini, Sara Trucco.
260 $a Cham : $c 2017. $b Springer International Publishing : $b Imprint: Springer,
300 $a ix, 129 p. : $b ill., digital ; $c 24 cm.
490 1 $a Contributions to management science, $x 1431-1941
505 0 $a 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.
520 $a 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.
650 0 $a Corporation reports $z Europe. $3 1141035
650 0 $a Corporations $z Europe $x Auditing. $3 567596
650 1 4 $a Business and Management. $2 eflch $3 934826
650 2 4 $a Accounting/Auditing. $3 669239
650 2 4 $a Corporate Social Responsibility. $3 1085768
650 2 4 $a Sustainability Management. $3 1104802
650 2 4 $a Financial Accounting. $3 1108966
700 1 $a Trucco, Sara. $3 1141034
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer eBooks
830 0 $a Contributions to management science. $3 887612
856 4 0 $u http://dx.doi.org/10.1007/978-3-319-48826-4
950 $a Business and Management (Springer-41169)