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Integrated Reporting and Audit Quality: An Empirical Analysis in the European Setting
Kategorie	Beschreibung
036a	XA-DE
037b	eng
077a	489163505 Druckausg.: ‡Demartini, Chiara: Integrated reporting and audit quality
087q	978-3-319-48825-7
100	Demartini, Chiara
104b	Trucco, Sara
331	Integrated Reporting and Audit Quality
335	An Empirical Analysis in the European Setting
410	Cham
412	Springer
425	2017
425a	2017
433	Online-Ressource (IX, 129 p. 14 illus, online resource)
451b	Contributions to Management Science
527	Druckausg.: ‡Demartini, Chiara: Integrated reporting and audit quality
527	Printed editionISBN: 978-3-319-48825-7
540a	ISBN 978-3-319-48826-4
700	\|KFCM
700	\|BUS001010
700	\|KF
700	\|BUS001040
700b	\|657
700c	\|HF5601-5688
700c	\|HF5667-5668.252
700g	1271142120 QP 240
750	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
753	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
902s	209079061 Rechnungswesen
902s	209608579 Geschäftsbericht
902s	209188863 Jahresabschlussprüfung
902s	209164832 Wirtschaftsprüfung
012	488875145
081	Demartini, Chiara: Integrated Reporting and Audit Quality
100	Springer E-Book
125a	Elektronischer Volltext - Campuslizenz
655e	$uhttp://dx.doi.org/10.1007/978-3-319-48826-4