The Probable Effect Of Integrated Reporting On Audit Quality
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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 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.
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.
The Effect Of Audit Quality On The Relationship Between Audit Committee Effectiveness And Financial Reporting Quality
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Author : Johanna Miettinen
language : en
Publisher: University of Vaasa
Release Date : 2008
The Effect Of Audit Quality On The Relationship Between Audit Committee Effectiveness And Financial Reporting Quality written by Johanna Miettinen and has been published by University of Vaasa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Audit committees categories.
Tiivistelmä: Tilintarkastuksen laadun vaikutus tarkastusvaliokunnan tehokkuuden ja taloudellisen tiedon laadun väliseen suhteeseen.
Accounting And Corporate Reporting
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Author : Soner Gokten
language : en
Publisher: BoD – Books on Demand
Release Date : 2017-09-20
Accounting And Corporate Reporting written by Soner Gokten and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-20 with Business & Economics categories.
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
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.
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.
Towards Integrated Reporting
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Author : Epameinondas Katsikas
language : en
Publisher: Springer
Release Date : 2016-10-31
Towards Integrated Reporting written by Epameinondas Katsikas and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-31 with Business & Economics categories.
This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.
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.
Cities And Sustainability
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Author : Daniel Hoornweg
language : en
Publisher: Taylor & Francis
Release Date : 2016-08-25
Cities And Sustainability written by Daniel Hoornweg and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-25 with Business & Economics categories.
Cities are the most likely actors to design and bring about lasting sustainability. An agreement among the world’s larger cities is possible, and likely a necessary but insufficient condition to achieve sustainable development. Cities and Sustainability explores the ways in which cities are both the biggest threat to sustainability, and the most powerful tool to get us to sustainable development. Employing an innovative methodology to a complex issue, the book proposes new metrics and approaches that assume cities as fundamental in the search for sustainability. Providing population projections for the world’s larger cities and a hierarchy of sustainable cities, the author develops two new tools: (i) a cities approach to physical and socio-economic boundaries, and (ii) sustainability costs curves. These tools are designed to be implemented in a multi-stakeholder, integrated partnership that truly maximizes the benefits of cities in the quest for sustainability. Applying the tools outlined in the book to case studies from Dakar, Mumbai, Sao Paulo, Shanghai and Toronto, this volume will be of great relevance to students, scholars and practitioners with an interest in urban and city management, climate change, and environment and sustainability more broadly.