Financial Reporting of Nonfinancial Information: The Role of the Auditor. Issue 1 (November 2016)

• Record Type: Journal Article
• Authors: Murphy, Luke; Hogan, Robert
• Is Part Of: Journal of corporate accounting & finance. Volume 28:Issue 1(2016:Nov./Dec.)
• Page Start: 42
• Page End: 49
• Publication Date: 2016-11
• Subjects: Accounting -- Periodicals; Accounting -- Law and legislation -- United States -- Periodicals; Corporations -- United States -- Finance -- Periodicals; Corporations -- United States -- Accounting -- Periodicals; 657
• DOI: 10.1002/jcaf.22218
• Languages: English
• ISSNs: 1044-8136

Abstract

Abstract : 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. © 2016 Wiley Periodicals, Inc.