Integrated Reporting and Audit Quality: An Empirical Analysis in the European Setting
暫譯: 整合報告與審計品質：歐洲環境中的實證分析
Demartini, Chiara, Trucco, Sara
- 出版商: Springer
- 出版日期: 2018-07-20
- 售價: $4,160
- 貴賓價: 9.5 折 $3,952
- 語言: 英文
- 頁數: 129
- 裝訂: Quality Paper - also called trade paper
- ISBN: 3319840231
- ISBN-13: 9783319840239
海外代購書籍(需單獨結帳)
商品描述
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.
商品描述(中文翻譯)
本書分析了整合報告與審計品質在歐洲背景下的關係，提供實證證據並廣泛回顧現有文獻，以評估整合報告提升審計風險評估的能力。專門的章節首先闡明整合報告和審計品質的概念。主要的整合報告框架進行比較，檢視整合報告在公司揭露中的角色，並討論審計風險的各個方面。接著詳細探討整合報告對審計風險組成部分的影響，並參考實證研究結果、其實際意涵及其限制。結論部分探討企業報告的未來及下一個整合報告框架的發展，並總結本書分析所提供的整合報告與審計品質在歐洲環境中關係的見解。
作者簡介
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.
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.
作者簡介(中文翻譯)
基亞拉·德馬爾蒂尼是義大利帕維亞大學的財務與管理會計副教授。她的主要教學活動涉及財務會計（本科）和績效管理（碩士及博士階段）。她是蘭卡斯特大學的訪問學者，以及期刊Economia Aziendale Online, Business and Management Sciences International Quarterly Review的副編輯。她的主要研究領域包括績效管理系統的設計與使用，特別專注於醫療組織；疾病成本研究，特別是與心理健康相關的研究；在營利組織中使用自願性揭露進行風險管理和審計風險；會計歷史中的文化和社會聯繫；以及在會計教育中使用社交媒體。
薩拉·特魯科是義大利羅馬國際大學的助理教授。她於2011年在比薩大學獲得商業管理博士學位，並在2011年至2014年間擔任研究員。她的主要教學重點是財務會計，研究興趣則集中在財務會計、審計和管理會計領域。
