Integrated Reporting and Audit Quality

1. Front Matter

   Pages i-ix

   PDF

2. Introduction

   • Chiara Demartini, Sara Trucco

   Pages 1-7

3. Integrated Reporting

   • Chiara Demartini, Sara Trucco

   Pages 9-35

4. Audit Quality

   • Chiara Demartini, Sara Trucco

   Pages 37-58

5. Relationship Between Integrated Reporting and Audit Risk in the European Setting: The Research Design

   • Chiara Demartini, Sara Trucco

   Pages 59-82

6. Relationship Between Integrated Reporting and Audit Risk in the European Setting: The Empirical Results

   • Chiara Demartini, Sara Trucco

   Pages 83-116

7. Concluding Remarks

   • Chiara Demartini, Sara Trucco

   Pages 117-129

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.

• 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
• corporate social responsibility
• sustainability

• Department of Economics and Management, University of Pavia, Pavia, Italy

  Chiara Demartini

• Faculty of Economics, Rome University of International Studies, Rome, Italy

  Sara Trucco

Chiara Demartini is an associate professor in financial and management accounting at the University of Pavia, Italy. Her main teaching activities relate to financial accounting (undergraduate) and performance management (master’s and PhD level). She is a Visiting Scholar to the University of Lancaster and Associate Editor of the journal Economia Aziendale Online, Business and Management Sciences International Quarterly Review. Her principal areas of research are the design and use of performance management systems, with a specific focus on healthcare organisations; cost of illness studies, particularly in relation to mental health; the use of voluntary disclosure for risk management and audit risk in for-profit organisations; cultural and social ties in accounting history; and the use of social media in accounting education.


Sara Trucco is an assistant professor at the Università degli Studi Internazionali di Roma in Rome, Italy. She received a PhD in Business Administration from the University of Pisa in 2011, where she was a research fellow from 2011 to 2014. Her main teaching focus is financial accounting and her research interests lie in the fields of financial accounting, auditing, and management accounting.

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