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International Journal of Law and Management: Effect of the auditor’s behavioral and individual characteristics on integrated reporting quality: evidence from European companies
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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
Jamel Chouaibi and Abir Hichri - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2021
ENGLAND
JURNAL ILMU HUKUM
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APA Citation
Jamel Chouaibi and Abir Hichri. (2021).International Journal of Law and Management:
Effect of the auditor’s behavioral and
individual characteristics on
integrated reporting quality:
evidence from European companies.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd