Stakeholder engagement, corporate social responsibility and integrated reporting: An exploratory study

L Sierra‐García, A Zorio‐Grima… - Corporate Social …, 2015 - Wiley Online Library
There is increasing interest in integrated reporting that includes the company's financial,
governance, environmental, and social performance. For this reason, the main objective of …

BAĞIMSIZ DENETÇİ RAPORLARINDA YER ALAN KİLİT DENETİM KONULARININ ANALİZİ: BORSA İSTANBUL ÖRNEĞİ

ÜA Ciğer, GÇ Vardar, B Kinay - Mali Çözüm Dergisi, 2019 - search.proquest.com
Bu çalışmanın amacı, bağımsız denetçi raporlarında sunulan KDK'nın (KDK alt başlığı,
sayısı, öncelik sırası, finansal tablo sunum türü vb.) sektöre ve denetim firmalarına göre …

[PDF][PDF] The reporting practices of key audit matters in the Big five audit firms in Norway

C Vik, MC Walter - 2017 - biopen.bi.no
As of December 15th 2016, the audit reporting requirements in Norway have changed in a
number of aspects. The most substantial change is the reporting of Key Audit Matters (KAM) …

Financial reporting of nonfinancial information: The role of the auditor

L Murphy, R Hogan - Journal of Corporate Accounting & …, 2016 - Wiley Online Library
This study examines the increasing role of nonfinancial information within the scope of
financial reporting and the role of the auditor. As social responsibility and sustainability …

Investigation of studies in the field of key audit matters by content analysis

S Oktay, S Bozkurt, BŞ Şahın - Uluslararası Turizm Ekonomi ve …, 2018 - dergipark.org.tr
Accounting and audit scandals around the world in the early 2000's, have shaken the
confidence in theaudit mechanism and the audit reports which constitute the final product of …

[PDF][PDF] COVID-19 EFFECTS ON THE GOING CONCERN AUDIT OPINION IN MENA REGION: TEXT MINING APPROACH.

K Feghali, J Hallak, S Moussa - Risk Governance & Control …, 2022 - virtusinterpress.org
COVID-19 effects on the going concern audit opinion in MENA region: Text mining approach
Page 1 Risk Governance & Control: Financial Markets & Institutions / Volume 12, Issue 3, 2022 …

[PDF][PDF] EXPLORING THE RELATIONSHIP BETWEEN FRAUDULENT FINANCIAL REPORTING AND THE INDEPENDENT AUDITOR'S REPORT

GR Goldstein, GR Goldstein - … expenditure on poverty and inequality in …, 2024 - baasana.org
The financial scandals of the 2000s demonstrated the need for regulatory authorities to
combat fraudulent financial reporting. Fraudulent financial reporting is a worldwide …

Matérias relevantes em auditoria e os seus determinantes: o caso do setor bancário europeu

LPL Carvalho - 2018 - repository.utl.pt
O presente estudo visa identificar o tipo de Key Audit Matters (KAM) presentes no relatório
de auditoria sobre as DF's dos bancos europeus. Adicionalmente, este estudo procura …

Matérias Relevantes em Auditoria e Os Seus Determinantes: Caso do Setor Segurador Europeu

JPV Branco - 2020 - search.proquest.com
NOVEMBRO – 2020 Page 1 MESTRADO CONTABILIDADE, FISCALIDADE E FINANÇAS
EMPRESARIAIS TRABALHO FINAL DE MESTRADO DISSERTAÇÃO MATÉRIAS RELEVANTES …

Determinantes da divulgação de Key Audit Matters por parte das empresas brasileiras

CIL Ferreira - 2018 - repository.utl.pt
Este estudo tem como objetivo identificar o número de KAMs divulgadas pelas empresas
brasileiras, bem como analisar quais os principais determinantes dessa divulgação. Com …