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The association between European materiality estimates and client integrity, national culture, and litigation

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  • Arnold, Donald Sr.
  • Bernardi, Richard A.
  • Neidermeyer, Presha E.

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  • Arnold, Donald Sr. & Bernardi, Richard A. & Neidermeyer, Presha E., 2001. "The association between European materiality estimates and client integrity, national culture, and litigation," The International Journal of Accounting, Elsevier, vol. 36(4), pages 459-483, 012.
    • Handle: RePEc:eee:accoun:v:36:y:2001:i:4:p:459-483
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    References listed on IDEAS

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    1. Gerard McHugh & Billy Stamp, 1992. "Financial reporting in Ireland," European Accounting Review, Taylor & Francis Journals, vol. 1(2), pages 427-436.
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    Citations

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    Cited by:

    1. Doupnik, Timothy S. & Riccio, Edson Luiz, 2006. "The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas," The International Journal of Accounting, Elsevier, vol. 41(3), pages 237-261.
    2. Richard A. Bernardi, 2009. "Establishing a baseline for assessing the frequency of auditors' comments concerning perceived client integrity," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(1), pages 4-21, January.
    3. Donald Arnold & Richard Bernardi & Presha Neidermeyer & Josef Schmee, 2007. "The Effect of Country and Culture on Perceptions of Appropriate Ethical Actions Prescribed by Codes of Conduct: A Western European Perspective among Accountants," Journal of Business Ethics, Springer, vol. 70(4), pages 327-340, February.
    4. Chanchani, Shalin & Willett, Roger, 2004. "An empirical assessment of Gray's accounting value constructs," The International Journal of Accounting, Elsevier, vol. 39(2), pages 125-154.
    5. Ayush B. Shrestha & Richard A. Bernardi & Susan M. Bosco, 2013. "The Propensity to Trust Others: Gender and Country Differences," Accounting and Finance Research, Sciedu Press, vol. 2(2), pages 1-69, May.
    6. Stefano Azzali & Tatiana Mazza & Luca Fornaciari & Laura Trinchera, 2021. "Effects of Materiality Assessment on Internal Controls over Financial Reporting Maturity," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(11), pages 1-17, July.
    7. Ganguly, Ananda R. & Turner, Cynthia W., 2001. "Discussion of Arnold, Bernardi, and Neidermeyer: "The association between European materiality estimates and client integrity, national culture and litigation"," The International Journal of Accounting, Elsevier, vol. 36(4), pages 485-490, 012.
    8. Pinegar, J. Michael & Ravichandran, Ravi, 2010. "Raising capital in emerging markets with restricted Global Depositary Receipts," Journal of Corporate Finance, Elsevier, vol. 16(5), pages 622-636, December.
    9. Raul David & Indra Abeysekera, 2021. "Auditor Judgements after Withdrawal of the Materiality Accounting Standard in Australia," JRFM, MDPI, vol. 14(6), pages 1-20, June.

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