Integrated Reporting and Audit Quality (eBook)

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.

1 Introduction.- 2 Integrated Reporting.- 3 Audit Quality.- 4 Relationship between Integrated Reporting and Audit Risk in the European Setting: The Research Design.- 5 Relationship between Integrated Reporting and Audit Risk in the European Setting: The Empirical Results.- 6 Concluding Remarks.