Abstract

http://ssrn.com/abstract=786688
 
 

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A Review and Integration of Empirical Research on Materiality: Two Decades Later


William F. Messier Jr.


University of Nevada, Las Vegas - Department of Accounting; Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law

Nonna Martinov-Bennie


Macquarie University - Department of Accounting and Finance

Aasmund Eilifsen


Norwegian 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

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Date posted: August 28, 2005  

Suggested Citation

Messier, William F. and Martinov-Bennie, Nonna and Eilifsen, Aasmund, A Review and Integration of Empirical Research on Materiality: Two Decades Later. Auditing: A Journal of Practice & Theory, November 2005. Available at SSRN: http://ssrn.com/abstract=786688

Contact Information

William F. Messier Jr. (Contact Author)
University of Nevada, Las Vegas - Department of Accounting ( email )
Lee Business School
4505 Maryland Parkway
Las Vegas, NV 89154-6003
United States
702-895-1576 (Phone)
702-895-4306 (Fax)
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law ( email )
Helleveien 30
N-5045 Bergen
Norway
Nonna Martinov-Bennie
Macquarie University - Department of Accounting and Finance ( email )
Sydney, New South Wales 2109
Australia
Aasmund Eilifsen
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law ( email )
Helleveien 30
N-5045 Bergen
Norway
+47 55 95 93 23 (Phone)
+47 55 95 93 20 (Fax)
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