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

• Main Authors: Demartini, Chiara, (Author), Trucco, Sara, (Author)
• Format: eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint : Springer, 2017.
• Series: Contributions to management science,
• Subjects: Quality control > European Economic Community countries.; Business.; Accounting.; Bookkeeping.; Industrial management > Environmental aspects.; Social responsibility of business.; European Economic Community countries.; Europa.; elektronické knihy; electronic books
• ISBN: 9783319488264; 9783319488257
• Physical Description: 1 online resource (IX, 129 pages 14 illustrations) : online resource
• ISSN: 1431-1941
• Access: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty

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.