Financial Reporting of Nonfinancial Information: The Role of the Auditor

被引：3
|
作者：
Murphy, Luke [1 ,2 ]
Hogan, Robert [3 ]
机构：
[1] PricewaterhouseCoopers, Atlanta, GA USA
[2] PwC, Atlanta Off, Atlanta, GA 30309 USA
[3] Coll Charleston, Accounting, Charleston, SC 29401 USA
来源：
JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2016年 / 28卷 / 01期
关键词：
D O I：
10.1002/jcaf.22218
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study examines the increasing role of nonfinancial information within the scope of financial reporting and the role of the auditor. As social responsibility and sustainability become more of a mainstay in corporate culture, the reporting of nonfinancial information rises. We discuss the requirements and pressures placed on the auditors as the amount of nonfinancial information that is included in the financial reports increases. (c) 2016 Wiley Periodicals, Inc.
引用
收藏
页码：42 / 49
页数：8
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