The Impact of Audit Fees on Forward-Looking Disclosures in Integrated Reports
| المصدر: | المجلة العلمية للدراسات التجارية والبيئية |
|---|---|
| الناشر: | جامعة قناة السويس - كلية التجارة بالاسماعيلية |
| المؤلف الرئيسي: | Yousef, Eman Abdalla Mohammed (Author) |
| المجلد/العدد: | مج11, ع3 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2020
|
| الصفحات: | 842 - 871 |
| DOI: |
10.21608/jces.2020.119795 |
| ISSN: |
2090-3782 |
| رقم MD: | 1108544 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Forward-Looking Disclosures | Audit Fees | Internal Control | Integrated Reports
|
| رابط المحتوى: |
عدد مرات التحميل
33
| المستخلص: |
This study examines the association between auditor’s fees and the extent of forward-looking information disclosure in integrated reports. The study included a sample 52 non-financial firms whose reports are available on the International Integrated Reporting Council (IIRC) official website for the year 2017. The results indicate that auditor’s fees are negatively associated with forward-looking disclosure. While the study failed to a statistical significant association between the effectiveness of the internal control system and forward-looking information disclosure levels in integrated reports. This study contributes to the literature in determinants of forward-looking disclosures in integrated reports. |
|---|---|
| ISSN: |
2090-3782 |
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