rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Integrated Reporting and Audit Quality
    sub title: An Empirical Analysis in the European Setting
  name:
    name part: Demartini, Chiara.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: Trucco, Sara.
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2017
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: IX, 129 p. 14 illus. online resource.
  abstract: 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. .
  table of contents: 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.
  note: by Chiara Demartini, Sara Trucco.
  subject:
    topic: Business
  subject:
    topic: Accounting
  subject:
    topic: Bookkeeping
  subject:
    topic: Industrial management
    topic: Environmental aspects
  subject:
    topic: Social responsibility of business
  subject:
    topic: Business and Management
  subject:
    topic: Accounting/Auditing
  subject:
    topic: Corporate Social Responsibility
  subject:
    topic: Sustainability Management
  subject:
    topic: Financial Accounting
  classification: HF5601-5688
  classification: HF5667-5668.252
  classification: 657
  related item:
    title info:
      title: Springer eBooks
  related item:
    title info:
      title: Contributions to Management Science
  identifier: 9783319488264
  identifier: http://dx.doi.org/10.1007/978-3-319-48826-4
  record info:
    record creation date: 170413
    record change date: 20170413061547.0
    record identifier: 978-3-319-48826-4