Development of Hypotheses
Added on 2022-09-14
18 Pages4771 Words14 Views
FinanceProfessional DevelopmentCalculus and AnalysisStatistics and Probability
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RESEARCH AND ANALYSIS 1
Integrated reporting
Integrated reporting
![Development of Hypotheses_1](/_next/image/?url=https%3A%2F%2Fdesklib.com%2Fmedia%2Fimages%2Fje%2Fc38c76175acc4badbbc1600339df8d4d.jpg&w=3840&q=10)
RESEARCH AND ANALYSIS 2
Table of Contents
Introduction......................................................................................................................................3
Research Background..................................................................................................................3
Research aim and objectives........................................................................................................4
Research questions.......................................................................................................................4
The motivation of the study.........................................................................................................5
Literature review..............................................................................................................................5
Development of hypotheses.............................................................................................................9
Research methods/design...............................................................................................................12
Sources of information to be used to gather relevant data.........................................................12
Sampling techniques..................................................................................................................13
Definition of variables...............................................................................................................13
Models to be used to examine the hypothesis/ hypotheses........................................................14
Conclusions emphasizing potential implications...........................................................................14
References......................................................................................................................................16
Table of Contents
Introduction......................................................................................................................................3
Research Background..................................................................................................................3
Research aim and objectives........................................................................................................4
Research questions.......................................................................................................................4
The motivation of the study.........................................................................................................5
Literature review..............................................................................................................................5
Development of hypotheses.............................................................................................................9
Research methods/design...............................................................................................................12
Sources of information to be used to gather relevant data.........................................................12
Sampling techniques..................................................................................................................13
Definition of variables...............................................................................................................13
Models to be used to examine the hypothesis/ hypotheses........................................................14
Conclusions emphasizing potential implications...........................................................................14
References......................................................................................................................................16
![Development of Hypotheses_2](/_next/image/?url=https%3A%2F%2Fdesklib.com%2Fmedia%2Fimages%2Fwa%2Fa3de50a516fc41888177cda63d4809f2.jpg&w=3840&q=10)
RESEARCH AND ANALYSIS 3
Introduction
Research Background
In the existing scenario, it is beneficial for companies to increase their understanding regarding
the role of integrated reporting (IR) for transforming the attitude of auditors. Integrated reporting
is illustrated as a concise communication regarding how strategy, performance, prospects, and
governance of an organization leads to develop the value over the short, medium and longer-
term.
It is addressed that auditors play significant accountability for managing integrated reporting
(Adams, 2017). An effective understanding regarding integrated reporting can be significant for
the researcher as it enables the company to sustain their business at longer terms. The integrated
reporting can be significant in terms of making a potential decision with respect to the success of
an organization (Barth, et. al., 2017).
In the existing scenario, integrated reporting has been receiving immense attention through
public. In the context of integrated reporting, companies offer more data on the broader health of
the firm and the challenges as well as, opportunities they face in future as compared to
emphasizing on assessing past financial outcomes. This entails more emphasize on resource use,
active governance and exposure as well as, strategic performance with the management of
material risk developing with preserve the worth (Lee & Yeo, 2016).
These data are supposed for improving the understanding of stakeholders related to the company.
There is some investigation that indicates firm valuation is favorably related to integrating
reporting disclosure however these assessments mainly rely on information through South Africa
since the only firm in this nation is required to issue integrated report mandatorily. Previous
investigations in other nations are therefore sparse (Simnett & Huggins, 2015).
Introduction
Research Background
In the existing scenario, it is beneficial for companies to increase their understanding regarding
the role of integrated reporting (IR) for transforming the attitude of auditors. Integrated reporting
is illustrated as a concise communication regarding how strategy, performance, prospects, and
governance of an organization leads to develop the value over the short, medium and longer-
term.
It is addressed that auditors play significant accountability for managing integrated reporting
(Adams, 2017). An effective understanding regarding integrated reporting can be significant for
the researcher as it enables the company to sustain their business at longer terms. The integrated
reporting can be significant in terms of making a potential decision with respect to the success of
an organization (Barth, et. al., 2017).
In the existing scenario, integrated reporting has been receiving immense attention through
public. In the context of integrated reporting, companies offer more data on the broader health of
the firm and the challenges as well as, opportunities they face in future as compared to
emphasizing on assessing past financial outcomes. This entails more emphasize on resource use,
active governance and exposure as well as, strategic performance with the management of
material risk developing with preserve the worth (Lee & Yeo, 2016).
These data are supposed for improving the understanding of stakeholders related to the company.
There is some investigation that indicates firm valuation is favorably related to integrating
reporting disclosure however these assessments mainly rely on information through South Africa
since the only firm in this nation is required to issue integrated report mandatorily. Previous
investigations in other nations are therefore sparse (Simnett & Huggins, 2015).
![Development of Hypotheses_3](/_next/image/?url=https%3A%2F%2Fdesklib.com%2Fmedia%2Fimages%2Fef%2Fc21e0f7907f74001aadc7658571587e9.jpg&w=3840&q=10)
RESEARCH AND ANALYSIS 4
In current times, firms within Australia is voluntarily starting to report related to non-financial
and non-quantitative data in a financial statement as well as, more than 40% of Australia has
biggest 200 firms that presently applied the principles of integrated reporting in their annual
reports in the year of 2018. It indicates that there should be some benefits related to IR in the
context of Australia (Zhou Simnett & Green, 2017).
The firm can influence a large number of stakeholders in order to invest in the firm by
considering integrated reporting. It can improve the deep understanding related to an
understanding with respect to investigation concerns. The integrated reporting is significant in
the existing scenario in terms of dealing the business as well as, gaining business success. Along
with this, the company can implement this tool and creates the decision consequently (Sierra‐
García, et. al., 2015).
Research aim and objectives
The main of this investigation is to assess the voluntary engagement of integrated reporting in
transforming the behavior related to auditors. The given below objectives would be attained by
an investigator in terms of completing the objectives of research concern:
To critically assess the integrated reporting and role of auditors
To address the role of integrated reporting in transforming the auditory behavior
To recommend the strategies for improving the application of integrated reporting by the
auditor
Research questions
Given below question would be responded by researcher throughout this investigation:
What is conceptual understanding regarding integrating reporting and auditor’s behavior?
How integrated reporting can change the auditor’s behavior?
In current times, firms within Australia is voluntarily starting to report related to non-financial
and non-quantitative data in a financial statement as well as, more than 40% of Australia has
biggest 200 firms that presently applied the principles of integrated reporting in their annual
reports in the year of 2018. It indicates that there should be some benefits related to IR in the
context of Australia (Zhou Simnett & Green, 2017).
The firm can influence a large number of stakeholders in order to invest in the firm by
considering integrated reporting. It can improve the deep understanding related to an
understanding with respect to investigation concerns. The integrated reporting is significant in
the existing scenario in terms of dealing the business as well as, gaining business success. Along
with this, the company can implement this tool and creates the decision consequently (Sierra‐
García, et. al., 2015).
Research aim and objectives
The main of this investigation is to assess the voluntary engagement of integrated reporting in
transforming the behavior related to auditors. The given below objectives would be attained by
an investigator in terms of completing the objectives of research concern:
To critically assess the integrated reporting and role of auditors
To address the role of integrated reporting in transforming the auditory behavior
To recommend the strategies for improving the application of integrated reporting by the
auditor
Research questions
Given below question would be responded by researcher throughout this investigation:
What is conceptual understanding regarding integrating reporting and auditor’s behavior?
How integrated reporting can change the auditor’s behavior?
![Development of Hypotheses_4](/_next/image/?url=https%3A%2F%2Fdesklib.com%2Fmedia%2Fimages%2Ftc%2F5a645b1b66ec4c54bcccdb49cfe89ddd.jpg&w=3840&q=10)
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