The association between auditor type and the extent of forward-looking disclosures

الملخص EN

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.