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
34
| LEADER | 01902nam a22002297a 4500 | ||
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| 001 | 1849549 | ||
| 024 | |3 10.21608/jces.2020.119795 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 596792 |a Yousef, Eman Abdalla Mohammed |e Author | ||
| 245 | |a The Impact of Audit Fees on Forward-Looking Disclosures in Integrated Reports | ||
| 260 | |b جامعة قناة السويس - كلية التجارة بالاسماعيلية |c 2020 | ||
| 300 | |a 842 - 871 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a رسوم المراجعة |a الإفصاح المحاسبي |a التقارير المالية | ||
| 692 | |b Forward-Looking Disclosures |b Audit Fees |b Internal Control |b Integrated Reports | ||
| 773 | |4 إدارة الأعمال |6 Business |c 025 |e Journal of Commercial & Environmental Studies (JCES) |f Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt Al-Tuğāriyyaẗ wa Al-Buḥūṯ Al-Bī’iyyaẗ |l 003 |m مج11, ع3 |o 0335 |s المجلة العلمية للدراسات التجارية والبيئية |v 011 |x 2090-3782 | ||
| 856 | |u 0335-011-003-025.pdf |n https://jces.journals.ekb.eg/article_119795.html | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1108544 |d 1108544 | ||
عناصر مشابهة
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The Association between Auditor Type and the Extent of Forward-Looking Disclosures
بواسطة: Yousef, Eman Abdalla Mohammed منشور: (2020) -
The Value Relevance of Forward Looking Disclosure: A Content Analysis of the Annual Reports of Egyptian Listed Companies
بواسطة: Abu-Musa, Ahmad Abd El-Salam منشور: (2021) -
The Impact of Forward-Looking Disclosure on the Performance-Related Variables in the Annual Reports of Egyptian Firms Registered in the Stock Exchange
بواسطة: Baroma, Bassam Samir Mohamed منشور: (2024) -
Evidence on The Use of Non Financial Reports Based Information : Sources and Causes
بواسطة: ِAbdalla, Saadaby M. D. منشور: (2014) -
The Relationship between Forward-Looking Disclosure and Performance-Related Variables in the Annual Reports of Listed Egyptian Firms
بواسطة: Baroma, Bassam Samir Mohamed منشور: (2022)
