Integrated Reporting and Audit Quality / Nejlevnější knihy
Integrated Reporting and Audit Quality

Kód: 15194696

Integrated Reporting and Audit Quality

Autor Chiara Demartini, Sara Trucco

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 abili ... celý popis

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Anotace knihy

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.

Parametry knihy

Zařazení knihy Knihy v angličtině Economics, finance, business & management Finance & accounting Accounting

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