The Probable Effect of Integrated Reporting on Audit Quality
Author | : Tamer Aly El Nashar |
Publisher | : |
Total Pages | : 21 |
Release | : 2017 |
ISBN-10 | : OCLC:1305172772 |
ISBN-13 | : |
Rating | : 4/5 ( Downloads) |
Download or read book The Probable Effect of Integrated Reporting on Audit Quality written by Tamer Aly El Nashar and published by . This book was released on 2017 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines a probable effect of integrated reporting on improving the audit quality of organizations. I correlate the hypothesis of this paper in relation to the current trends of protecting the economies, the financial markets and the societies. I predict an improvement of the audit quality, as a result to an estimated percentage of organizations' reliance on the integrated reporting in their accountability perspective. I used a decision tree and a Bayes' theorem approach, to predict the probabilities of the significant effect on improving the auditing quality. I find the overall result of this paper, indicates that the probability of organizations to rely on the integrated reporting by a significant percentage, predicts also a significant improvement in audit quality.