There is no doubt that the external audit as an adaptive interactive system is affected by the variables of the practice environment as a profession, especially those that have accounting dimensions.And it affects this environment also, through the added value that it provides to the stakeholders in the company in question, by improving the quality of the information content of the financial statements by providing positive affirmation about the extent of the dependence on this content, which leads to reducing the risk of information that they face whenDecision making.(Nameer, 2014).Among the most important variables of the environment of professional practice in recent times, and the most influential accounting and professional, is known as the entrance to Integrated Business Reports, which appeared to overcome the shortcomings of the current financial reporting models, and not linked to each other or to the company’s strategy, and provide a comprehensive view of the company, with a focus onFinancial, environmental, social and governance areas, enabling stakeholders to make sound economic decisions (Shehata, 2013).
Abdo, S. Z. (2017). A suggested framework for external professional emphasis on integrated business reports. Alexandria Journal of Accounting Research, 1(1), 533-563. doi: 10.21608/aljalexu.2017.65367
MLA
Souad Zaghloul Abdo. "A suggested framework for external professional emphasis on integrated business reports". Alexandria Journal of Accounting Research, 1, 1, 2017, 533-563. doi: 10.21608/aljalexu.2017.65367
HARVARD
Abdo, S. Z. (2017). 'A suggested framework for external professional emphasis on integrated business reports', Alexandria Journal of Accounting Research, 1(1), pp. 533-563. doi: 10.21608/aljalexu.2017.65367
VANCOUVER
Abdo, S. Z. A suggested framework for external professional emphasis on integrated business reports. Alexandria Journal of Accounting Research, 2017; 1(1): 533-563. doi: 10.21608/aljalexu.2017.65367
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