The impact of audit fees on forward-looking disclosures in integrated reports

Abstract EN

This study examines the association between auditor’s fees and the extent of forward-looking information disclosure in integrated reports.

The study included a sample 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 auditor’s fees are negatively associated with forward-looking disclosure.

While the study failed to a statistical significant association between the effectiveness of the internal control system and forward-looking information disclosure levels in integrated reports.

This study contributes to the literature in determinants of forward-looking disclosures in integrated reports