The association between auditor type and the extent of forward-looking disclosures
Author
Yusuf, Iman Abd Allah Muhammad
Source
Journal of Commercial and Environmental Studies
Issue
Vol. 11, Issue 3، ج. 2 (30 Sep. 2020), pp.872-904, 33 p.
Publisher
Suez Canal University Faculty of Commerce
Publication Date
2020-09-30
Country of Publication
Egypt
No. of Pages
33
Main Subjects
Abstract 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.
American Psychological Association (APA)
Yusuf, Iman Abd Allah Muhammad. 2020. The association between auditor type and the extent of forward-looking disclosures. Journal of Commercial and Environmental Studies،Vol. 11, no. 3، ج. 2, pp.872-904.
https://search.emarefa.net/detail/BIM-1071932
Modern Language Association (MLA)
Yusuf, Iman Abd Allah Muhammad. The association between auditor type and the extent of forward-looking disclosures. Journal of Commercial and Environmental Studies Vol. 11, no. 3, ج. 2 (2020), pp.872-904.
https://search.emarefa.net/detail/BIM-1071932
American Medical Association (AMA)
Yusuf, Iman Abd Allah Muhammad. The association between auditor type and the extent of forward-looking disclosures. Journal of Commercial and Environmental Studies. 2020. Vol. 11, no. 3، ج. 2, pp.872-904.
https://search.emarefa.net/detail/BIM-1071932
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1071932