The Impact of Materiality: Accounting's Best Kept Secret
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- Niamh Brennan & S. J. Gray, 2005. "The impact of materiality : accounting’s best kept secret," Open Access publications 10197/2929, Research Repository, University College Dublin.
References listed on IDEAS
- Langevoort, Donald, 2002. "Taming the Animal Spirits of the Stock Market: A Behavioral Approach to Securities Regulation," Berkeley Olin Program in Law & Economics, Working Paper Series qt6th0728d, Berkeley Olin Program in Law & Economics.
- William Kinney, 2002. "Earnings Surprise "Materiality" as Measured by Stock Returns," Journal of Accounting Research, Wiley Blackwell, vol. 40(5), pages 1297-1329, December.
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- repec:bla:joares:v:14:y:1976:i:2:p:320-341 is not listed on IDEAS
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- repec:eee:crpeac:v:25:y:2014:i:3:p:255-271 is not listed on IDEAS
- NIAMH M. BRENNAN & MARY McGRATH, 2007.
"Financial Statement Fraud: Some Lessons from US and European Case Studies,"
Australian Accounting Review,
CPA Australia, vol. 17(42), pages 49-61, July.
- Niamh Brennan & Mary McGrath, 2007. "Financial statement fraud : some lessons from US and European case studies," Open Access publications 10197/2903, Research Repository, University College Dublin.
- Marco Venuti, 2012. "The proposal for updating the EU Accounting Directives: The adequacy of the proposal versus the legislative targets," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2012(4), pages 65-85.
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Keywordsmateriality definitions; materiality thresholds; materiality rules of thumb; materiality judgments;
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