Integrated Reporting and Audit Quality : An Empirical Analysis in the European Setting / / by Chiara Demartini, Sara Trucco
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| Autore: |
Demartini Chiara
|
| Titolo: |
Integrated Reporting and Audit Quality : An Empirical Analysis in the European Setting / / by Chiara Demartini, Sara Trucco
|
| Pubblicazione: | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2017 |
| Edizione: | 1st ed. 2017. |
| Descrizione fisica: | 1 online resource (IX, 129 p. 14 illus.) |
| Disciplina: | 658.562 |
| Soggetto topico: | Accounting |
| Bookkeeping | |
| Social responsibility of business | |
| Industrial management—Environmental aspects | |
| Accounting/Auditing | |
| Corporate Social Responsibility | |
| Sustainability Management | |
| Financial Accounting | |
| Persona (resp. second.): | TruccoSara |
| Nota di bibliografia: | Includes bibliographical references at the end of each chapters. |
| Nota di contenuto: | 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. |
| Sommario/riassunto: | 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. . |
| Titolo autorizzato: | Integrated Reporting and Audit Quality |
| ISBN: | 3-319-48826-0 |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910254904003321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
Contributions to Management Science, . 1431-1941