EAN: 9783319488257

CONTRIBUTIONS TO MANAGEMENT SCIENCE INTEGRATE...

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.

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