株式会社極東書店トップ商品一覧Integrated Reporting and Audit Quality: An Empirical Analysis in the European Setting. 1st ed. 2017

商品詳細

Integrated Reporting and Audit Quality: An Empirical Analysis in the European Setting. 1st ed. 2017

Integrated Reporting and Audit Quality: An Empirical Analysis in the European Setting. 1st ed. 2017

・ISBN 978-3-319-48825-7 hard EUR 89.99

¥24,053.- (税込) (※)価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。

お気に入り
著者・編者Demartini, Chiara / Trucco, Sara,
シリーズ (Contributions to Management Science)
出版社 (Springer International Publishing AG, SZ)
出版年月2017
ページ数129 pp.
言語ENG
ニュース番号<A05-19288>

解説

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.