A Review and integration of empirical research on materiality : two decades later | Macquarie University ResearchOnline

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Title: A Review and integration of empirical research on materiality : two decades later
Related: Auditing, Vol. 24, Issue 2 (2005), p.153-187
DOI: 10.2308/aud.2005.24.2.153
Publisher: American Accounting Association
Date: 2005
FoR/RFCD Code(s): 150100 Accounting, Auditing and Accountability
Author/Creator: Messier, Jr., William F
Author/Creator: Martinov-Bennie, Nonna
Author/Creator: Eilifsen, Aasmund
Description: 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.
Description: 35 page(s)
Subject Keyword: 150100 Accounting, Auditing and Accountability
Subject Keyword: materiality
Subject Keyword: materiality bases
Subject Keyword: quantitative
Subject Keyword: qualitative materiality factors
Resource Type: journal article
Organisation: Macquarie University. Dept. of Accounting and Corporate Governance

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