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The impact of qualitative factors on ethical judgments of materiality: An experimental study with auditors

Author

Listed:
  • Riadh Manita

    (Pôle Finance Responsable - Rouen Business School - Rouen Business School)

  • Hassan Lahbari

    (EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School)

  • Najoua Elommal

    (EM - EMLyon Business School)

Abstract

The place of the qualitative materiality in the professional judgments of audit has become increasingly important in research and especially after the publication of SAB.99. Our work has focused on the influence of qualitative factors (SAB.99) on the ethical judgments of materiality in France. Through real scenarios involving three qualitative factors, we tried with a sample of 44 experienced auditors, to test the influence of these on the ethical judgments of materiality. The results confirmed the influence of the qualitative factors on materiality‟s ethical judgments. The results provided also that the magnitude of consequences and the social consensus are two main criteria on which ethical materiality judgments are focused. The proximity of auditor to his client weakly influenced the ethical materiality judgments

Suggested Citation

  • Riadh Manita & Hassan Lahbari & Najoua Elommal, 2011. "The impact of qualitative factors on ethical judgments of materiality: An experimental study with auditors," Post-Print hal-00740182, HAL.
    • Handle: RePEc:hal:journl:hal-00740182
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    Cited by:

    1. Veronica Grosu & Dorel Mateș & Monica-Laura Zlati & Svetlana Mihaila & Marian Socoliuc & Marius-Sorin Ciubotariu & Simona-Maria Tanasă, 2020. "Econometric Model for Readjusting Significance Threshold Levels through Quick Audit Tests Used on Sustainable Companies," Sustainability, MDPI, vol. 12(19), pages 1-32, October.

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