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Accounting and Finance Association of Australia and New Zealand 2017 Research Fund

Integrated Reporting, Audit Fees and Audit

Shan Zhou; Meiting Lu (Macquarie University)

Accounting

Project Summary

Recent development of Integrated Reporting (<IR>) presents theoretical and empirical challenges for the accounting profession. The implications of <IR> for auditors are important as the revised International Standard on Auditing (ISA) 720 emphasizes auditor’s involvement with “other information”, namely financial and non-financial information included in annual reports, other than audited financial statements. This raised the question as to whether a more integrated report makes a difference to auditors in terms of audit fees charged and audit quality delivered. The findings will provide academics and regulators with insights into the implication of <IR> that help inform improvements in policy and practice.

Funding

December, 2017 – July, 2019

$5,000(AUD)