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Consensus views and judgment models in materiality decisions

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  • Firth, Michael

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  • Firth, Michael, 1979. "Consensus views and judgment models in materiality decisions," Accounting, Organizations and Society, Elsevier, vol. 4(4), pages 283-295, October.
    • Handle: RePEc:eee:aosoci:v:4:y:1979:i:4:p:283-295
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    Cited by:

    1. Javier Montoya del Corte & Francisco Javier Martínez García & Ana Fernández Laviada, 2010. "Effective use of qualitative materiality factors: evidence from Spain," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(5), pages 458-483, May.
    2. Edgley, Carla, 2014. "A genealogy of accounting materiality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 255-271.
    3. Roberto Aprile & David Alexander & Federica Doni, 2023. "Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2219-2233, September.
    4. Rob Boterenbrood, 2017. "The Audit Expectation Gap between Companies and Their Auditors: An Exploratory Study," Global Business Review, International Management Institute, vol. 18(5), pages 1124-1133, October.
    5. Hassan Lahbari & Riadh Manita, 2011. "L'impact des facteurs qualitatifs sur les jugements éthiques de la matérialité en audit," Post-Print hal-00650541, HAL.
    6. Wu, Xi & Wang, Jun, 2018. "Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China," The International Journal of Accounting, Elsevier, vol. 53(1), pages 1-19.
    7. 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.
    8. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    9. Matthias Wolz, 2004. "Die Festlegung von Wesentlichkeitsgrenzen in der deutschen Wirtschaftsprüfungspraxis," Schmalenbach Journal of Business Research, Springer, vol. 56(2), pages 122-145, March.

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