THE PROBABLE EFFECT OF INTEGRATED REPORTING ON AUDIT QUALITY

Download This Article

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract

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.

Keywords: Integrated Reporting, Audit Quality, Sustainability, Probabilities

How to cite this paper: El Nashar, T. (2016). The probable effect of integrated reporting on audit quality. Journal of Governance and Regulation, 5(2), 50-58. https://doi.org/10.22495/jgr_v5_i2_p6