Integrated Reporting and Audit Quality: An Empirical Analysis in the European Setting - Couverture rigide

Demartini, Chiara; Trucco, Sara

Couverture rigide

ISBN 10 : 3319488252 ISBN 13 : 9783319488257

Editeur : Springer International Publishing AG, 2017

Synopsis

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.

A propos du livre

À propos de l'auteur

Chiara Demartini is an associate professor in financial and management accounting at the University of Pavia, Italy. Her main teaching activities relate to financial accounting (undergraduate) and performance management (master's and PhD level). She is a Visiting Scholar to the University of Lancaster and Associate Editor of the journal Economia Aziendale Online, Business and Management Sciences International Quarterly Review. Her principal areas of research are the design and use of performance management systems, with a specific focus on healthcare organisations; cost of illness studies, particularly in relation to mental health; the use of voluntary disclosure for risk management and audit risk in for-profit organisations; cultural and social ties in accounting history; and the use of social media in accounting education.
Sara Trucco is an assistant professor at the Università degli Studi Internazionali di Roma in Rome, Italy. She received a PhD in Business Administration from the University of Pisa in 2011, where she was a research fellow from 2011 to 2014. Her main teaching focus is financial accounting and her research interests lie in the fields of financial accounting, auditing, and management accounting.

Détails de l'édition

• Éditeur: Springer International Publishing AG
• Date d'édition: 2017
• Langue: anglais
• ISBN 10: 3319488252
• ISBN 13: 9783319488257
• Reliure: Relié
• Numéro d'édition: 1
• Nombre de pages: 138
• Coordonnées du fabricant: Springer Nature Customer Service Center GmbH; ProductSafety@springernature.com; ; Europaplatz 3,69115 Heidelberg, Germany; Heidelberg; 69115; Allemagne