Effect of the auditor’s behavioral and individual characteristics on integrated reporting quality: evidence from European companies Jamel Chouaibi and Abir Hichri Primary Author mixed material bibliography ENGLAND EMERALD INSIGHT 2021 monographic en ENGLISH

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BAIK Abstract Purpose – The purpose of this paper is to consist in examining the effect of the auditor’s behavioral and individual characteristics on the integrated reporting quality, in regard to a sample involving 130 European industrial companies, relevant to the year 2017. Design/methodology/approach – The present study’s adopted methodology rests on the hypotheticodeductive approach. The relevant data applied are analyzed by means of multiple linear regression models. Findings – The reached results prove to indicate well that both auditor specialization and auditor ethics factors appear to have a significantly positive effect on the integrated reporting quality. Noteworthy, also, is the fact that the audit firm size and auditor behavior have been discovered to have a positive and insignificant effect on the integrated reporting related quality. Originality/value – Faced with the scarcity of studies linking the auditor characteristics and the integrated reporting quality, the present study is elaborated to provide some kind of modest contribution, whereby, the determinants of integrated reporting are distinguishably highlighted Auditor behavior Auditor specialization, Auditor ethics Integrated reporting, Audit firm size NONE Repository Universitas Langlangbuana Sistem Repository Elektronik Skripsi, Tesis, Desertasi dan Penelitian Dosen Universitas Langlangbuana JA101.IJLMA21V63.2.3 My Library Effect of the auditor’s behavioral and individual characteristics on integrated reporting quality: evidence from European companies COVER_International_Journal_of_Law_and_Management.png.png 2546 2023-12-21 09:11:08 2023-12-21 09:11:31 machine generated