Integrated Reporting and Audit Quality

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Focusing on the intersection of integrated reporting and audit quality, this book provides empirical evidence and a comprehensive literature review within the European context. It clarifies the concepts of integrated reporting and audit quality, compares major frameworks, and examines their roles in corporate disclosure and audit risk. The analysis details how integrated reporting affects audit risk components, supported by empirical findings. The conclusion discusses future directions in corporate reporting and the evolution of integrated reporting frameworks, offering valuable insights into their relationship in Europe.