Integrated Reporting And Audit Quality
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Integrated Reporting And Audit Quality
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Author : Chiara Demartini
language : en
Publisher: Springer
Release Date : 2017-04-13
Integrated Reporting And Audit Quality written by Chiara Demartini and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-13 with Business & Economics categories.
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.
The Probable Effect Of Integrated Reporting On Audit Quality
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Author : Tamer Aly El Nashar
language : en
Publisher:
Release Date : 2017
The Probable Effect Of Integrated Reporting On Audit Quality written by Tamer Aly El Nashar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
This paper examines a probable effect of integrated reporting on improving the audit quality of organizations. I correlate the hypothesis of this paper in relation to the current trends of protecting the economies, the financial markets and the societies. I predict an improvement of the audit quality, as a result to an estimated percentage of organizations' reliance on the integrated reporting in their accountability perspective. I used a decision tree and a Bayes' theorem approach, to predict the probabilities of the significant effect on improving the auditing quality. I find the overall result of this paper, indicates that the probability of organizations to rely on the integrated reporting by a significant percentage, predicts also a significant improvement in audit quality.
Integrated Reporting
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Author : Samuel O. Idowu
language : en
Publisher: Springer
Release Date : 2019-01-04
Integrated Reporting written by Samuel O. Idowu and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-04 with Business & Economics categories.
This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.
Integrated Reporting
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Author : Chiara Mio
language : en
Publisher: Springer
Release Date : 2016-08-11
Integrated Reporting written by Chiara Mio and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-11 with Business & Economics categories.
This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.
Report Of The Intergovernmental Working Group Of Experts On International Standards Of Accounting And Reporting On Its Thirty Second Session
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Author : United Nations Conference on Trade and Development. Trade and Development Board
language : en
Publisher:
Release Date : 2015
Report Of The Intergovernmental Working Group Of Experts On International Standards Of Accounting And Reporting On Its Thirty Second Session written by United Nations Conference on Trade and Development. Trade and Development Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Accounting categories.
The Integrated Reporting Paradigm
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Author : Teresa Izzo
language : en
Publisher: Springer Nature
Release Date :
The Integrated Reporting Paradigm written by Teresa Izzo and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Management Accounting Standards For Sustainable Business Practices
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Author : Ionica Oncioiu
language : en
Publisher: Business Science Reference
Release Date : 2020
Management Accounting Standards For Sustainable Business Practices written by Ionica Oncioiu and has been published by Business Science Reference this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with Managerial accounting categories.
""This book explores various theoretical and practical approaches of management accounting and its impact on different areas of activity in the 21st century"--Provided by publisher"--
Integrated Reporting And Corporate Governance
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Author : Laura Girella
language : en
Publisher: Routledge
Release Date : 2021-02-15
Integrated Reporting And Corporate Governance written by Laura Girella and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-15 with Business & Economics categories.
Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility. Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.
The Integrated Reporting Movement
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Author : Robert G. Eccles
language : en
Publisher: John Wiley & Sons
Release Date : 2014-10-20
The Integrated Reporting Movement written by Robert G. Eccles and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-20 with Business & Economics categories.
An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors' "Statement of Significant Audiences and Materiality" and a "Sustainable Value Matrix" tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.
Development Of Integrated Reporting In The Sme Sector
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Author : Joanna Dyczkowska
language : en
Publisher: Springer Nature
Release Date : 2021-11-12
Development Of Integrated Reporting In The Sme Sector written by Joanna Dyczkowska and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-12 with Business & Economics categories.
This book examines on an international basis how small and medium-sized enterprises (SMEs) cope with the changing economic and social challenges, which are also reflected in financial and non-financial reporting. To this end, it presents six case studies from Germany, Hungary, Romania, Poland, Italy, and the United Kingdom, with a particular focus on integrated reporting (IR). The cases presented are drawn from collaborative research within the international network of INTEREST, an international project on integrated reporting for SME transparency. The book will be of interest to researchers and practitioners.