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A Review and Integration of Empirical Research on Materiality: Two Decades LaterWilliam F. Messier Jr.University of Nevada, Las Vegas - Department of Accounting; Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law Nonna Martinov-BennieMacquarie University - Department of Accounting and Finance Aasmund EilifsenNorwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law Auditing: A Journal of Practice & Theory, November 2005 Abstract: There has been a renewed interest in the concept of materiality motivated by concerns at the Securities and Exchange Commission, the Sarbanes-Oxley Act, and the Auditing Standards Board and International Auditing and Assurance Standards Board issuance of proposed standards on materiality. This paper: (1) reviews and integrates the empirical research on materiality since 1982, and (2) suggests some implications of this research for audit practice and research. The review indicates that while many issues related to materiality have been addressed by prior research, a number of new and important areas are in need of further examination.
Number of Pages in PDF File: 51 Keywords: Materiality, materiality bases, quantitative and qualitative materiality factors JEL Classification: M49, G38, K22 Accepted Paper SeriesDate posted: August 28, 2005Suggested CitationContact Information
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