Integrated Reporting and Audit Quality An Empirical Analysis in the European Setting /

• Main Authors: Demartini, Chiara (Author), Trucco, Sara (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2017.
• Series: Contributions to Management Science,
• Subjects: Business.; Accounting.; Bookkeeping.; Industrial management > Environmental aspects.; Social responsibility of business.; Business and Management.; Accounting/Auditing.; Corporate Social Responsibility.; Sustainability Management.; Financial Accounting.

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...

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.