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Does audit quality affect integrated reporting quality? Evidence from South Africa

Author

Listed:
  • Abubakar Ahmed
  • Nuhu Abubakar
  • Hafizah Abd-Mutalib
  • Nor Laili Hassan

Abstract

This article examines the effect of audit quality on integrated reporting quality (IRQ) through the lens of legitimacy theory. Specifically, we examine the effects of industry-specialised auditor and audit fees on IRQ in the context of South African companies. The sample consisted of non-financial companies listed on Johannesburg Stock Exchange (JSE), whose reports are available in provided by the International Integrated Reporting Council (IIRC). The data are analysed using the fixed-effect regression technique. The authors utilised a scoreboard approach and content analysis to measure the extent of disclosure (IRQ). We find that firms that employ industry-specialised auditors provide higher-quality integrated reports, and audit fees positively influence IRQ. These findings are relevant to firm stakeholders as they demonstrate the importance of external auditors in ensuring the credibility of corporate reports even as these reports expand to cover a broad spectrum of non-financial information.

Suggested Citation

  • Abubakar Ahmed & Nuhu Abubakar & Hafizah Abd-Mutalib & Nor Laili Hassan, 2024. "Does audit quality affect integrated reporting quality? Evidence from South Africa," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 30(3), pages 311-328.
    • Handle: RePEc:ids:gbusec:v:30:y:2024:i:3:p:311-328
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