| 书目名称 | Integrated Reporting and Audit Quality |
| 副标题 | An Empirical Analysi |
| 编辑 | Chiara Demartini,Sara Trucco |
| 视频video | |
| 概述 | Analyzes the relation between integrated reporting and audit quality in the European context.Presents insightful empirical evidence.Includes a broad, up-to-date literature review.Includes supplementar |
| 丛书名称 | Contributions to Management Science |
| 图书封面 |  |
| 描述 | 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.. |
| 出版日期 | Book 2017 |
| 关键词 | Integrated reporting; Audit quality; Audit risk; European listed firms; Voluntary disclosure; Non-financi |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-319-48826-4 |
| isbn_softcover | 978-3-319-84023-9 |
| isbn_ebook | 978-3-319-48826-4Series ISSN 1431-1941 Series E-ISSN 2197-716X |
| issn_series | 1431-1941 |
| copyright | Springer International Publishing AG 2017 |
发表于 2025-3-21 18:49:26
