Integrated Reporting and Audit Quality

An Empirical Analysis in the European Setting

  • Chiara Demartini
  • Sara Trucco

Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Table of contents

  1. Front Matter
    Pages i-ix
  2. Chiara Demartini, Sara Trucco
    Pages 1-7
  3. Chiara Demartini, Sara Trucco
    Pages 9-35
  4. Chiara Demartini, Sara Trucco
    Pages 37-58
  5. Chiara Demartini, Sara Trucco
    Pages 117-129

About this book

Introduction

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. 

Keywords

Integrated reporting Audit quality Audit risk European listed firms Voluntary disclosure Non-financial voluntary disclosures Audit risk model Audit risk evaluation Audit risk assessment Corporate reporting

Authors and affiliations

  • Chiara Demartini
    • 1
  • Sara Trucco
    • 2
  1. 1.Department of Economics and ManagementUniversity of PaviaPaviaItaly
  2. 2.Faculty of EconomicsRome University of International StudiesRomeItaly

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-319-48826-4
  • Copyright Information Springer International Publishing AG 2017
  • Publisher Name Springer, Cham
  • eBook Packages Business and Management
  • Print ISBN 978-3-319-48825-7
  • Online ISBN 978-3-319-48826-4
  • Series Print ISSN 1431-1941
  • Series Online ISSN 2197-716X
  • About this book
Industry Sectors
Pharma
Automotive
Chemical Manufacturing
Biotechnology
Consumer Packaged Goods