The Association between Auditor Type and the Extent of Forward-Looking Disclosures
| 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: | 872 - 904 |
| DOI: |
10.21608/jces.2020.119796 |
| ISSN: |
2090-3782 |
| رقم MD: | 1108547 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Forward-Looking Disclosures | Auditor Type | Audit Committee Effectiveness | Integrated Reports
|
| رابط المحتوى: |
عدد مرات التحميل
16
| LEADER | 01930nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1849550 | ||
| 024 | |3 10.21608/jces.2020.119796 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |9 596792 |a Yousef, Eman Abdalla Mohammed |e Author | ||
| 245 | |a The Association between Auditor Type and the Extent of Forward-Looking Disclosures | ||
| 260 | |b جامعة قناة السويس - كلية التجارة بالاسماعيلية |c 2020 | ||
| 300 | |a 872 - 904 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This study examines the association between auditor type and forward-looking information disclosure levels in integrated reports for a sample of 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 audit firm size and audit committee size are positively associated with forward-looking information disclosure levels in integrated reports, while audit committee independence and audit committee financial expertise are not statistical associated with forward-looking disclosure in integrated reports. This study contributes to the literature in determinants of forward-looking disclosures in integrated reports. | ||
| 653 | |a المعلومات المحاسبية |a نوع المدقق |a التقارير المالية | ||
| 692 | |b Forward-Looking Disclosures |b Auditor Type |b Audit Committee Effectiveness |b Integrated Reports | ||
| 773 | |4 إدارة الأعمال |6 Business |c 026 |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 0335-011-003-026.pdf |n https://jces.journals.ekb.eg/article_119796.html | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1108547 |d 1108547 | ||
عناصر مشابهة
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