Add to ORKGThe article reviews the interdependence between changes in financial reporting and the scope of audit procedures conducted by statutory auditors. It studies the characteristics of the environmental aspects of the integrated financial framework and their impact on the accuracy of financial and non-financial information. Some of the challenges faced by statutory auditors have been outlined in response to the major measures adopted through the strategic document “Europe 2020”, as well as the expectations of audit opinion users via integrated reporting
In the field of financial accounting, similarly to the company management, besides considering econo...
The numerous attentions being given to the issue of environmental concern has generated opportunitie...
Purpose – This paper examines the issue of audit materiality in regard to the disclosure of environm...
This paper reports preliminary findings on what are current practices in the audit consideration of ...
The relevance of environmental issues for financial reporting and financial auditing is a matter of ...
© 2020. All Rights Reserved. The importance of the environment is increasingly recognized. Environme...
There has been a dearth of research on ‘auditors and environmental matters’ since Collison (1996) an...
The main objective of the paper is to bring to the forefront the environmental audit and the environ...
The business community faces many pressures from the green consumer, environmental groups, employees...
The purpose of this article is to present certain aspects regarding environmental auditand how it is...
Purpose – The paper aims to identify and explicate the inconsistency between European and Italian ac...
Purpose - The paper aims to identify and explicate the inconsistency between European and Italian ac...
In the wake of global warming, consumers and companies are increasingly attaching importance to a mo...
This paper explores the reaction of UK financial auditors to the growth of society's environmental a...
This paper examines the issue of audit materiality in regard to the disclosure of environmental matt...
In the field of financial accounting, similarly to the company management, besides considering econo...
The numerous attentions being given to the issue of environmental concern has generated opportunitie...
Purpose – This paper examines the issue of audit materiality in regard to the disclosure of environm...
This paper reports preliminary findings on what are current practices in the audit consideration of ...
The relevance of environmental issues for financial reporting and financial auditing is a matter of ...
© 2020. All Rights Reserved. The importance of the environment is increasingly recognized. Environme...
There has been a dearth of research on ‘auditors and environmental matters’ since Collison (1996) an...
The main objective of the paper is to bring to the forefront the environmental audit and the environ...
The business community faces many pressures from the green consumer, environmental groups, employees...
The purpose of this article is to present certain aspects regarding environmental auditand how it is...
Purpose – The paper aims to identify and explicate the inconsistency between European and Italian ac...
Purpose - The paper aims to identify and explicate the inconsistency between European and Italian ac...
In the wake of global warming, consumers and companies are increasingly attaching importance to a mo...
This paper explores the reaction of UK financial auditors to the growth of society's environmental a...
This paper examines the issue of audit materiality in regard to the disclosure of environmental matt...
In the field of financial accounting, similarly to the company management, besides considering econo...
The numerous attentions being given to the issue of environmental concern has generated opportunitie...
Purpose – This paper examines the issue of audit materiality in regard to the disclosure of environm...