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A genealogy of accounting materiality

Citations

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Cited by:

  1. Nuria Padilla‐Garrido & Francisco Aguado‐Correa & Inmaculada Rabadán‐Martín & José María López‐Jiménez & Juan José de la Vega‐Jiménez & Ignacio Peletier‐Ribera, 2024. "Materiality analysis in sustainability reporting: Insights from large Spanish companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5391-5412, November.
  2. Vollmer, Hendrik, 2024. "Accounting and the shifting spheres: The economic, the public, the planet," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  3. Stefano Romito & Clodia Vurro, 2021. "Non‐financial disclosure and information asymmetry: A stakeholder view on US listed firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 595-605, March.
  4. Bottausci, Chiara & Robson, Keith, 2023. "“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
  5. Othmar Manfred Lehner & Alex Nicholls & Sarah Beatrice Kapplmüller, 2022. "Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement," Journal of Business Ethics, Springer, vol. 179(4), pages 971-989, September.
  6. Chiara Mio & Marco Fasan & Antonio Costantini, 2020. "Materiality in integrated and sustainability reporting: A paradigm shift?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 306-320, January.
  7. Edgley, Carla & Jones, Michael J. & Atkins, Jill, 2015. "The adoption of the materiality concept in social and environmental reporting assurance: A field study approach," The British Accounting Review, Elsevier, vol. 47(1), pages 1-18.
  8. Stacchezzini, Riccardo & Masiero, Eleonora & Lai, Alessandro, 2023. "Histories as counter-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
  9. Riccardo Torelli & Federica Balluchi & Katia Furlotti, 2020. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 470-484, March.
  10. 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.
  11. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
  12. Jordan Famularo, 2023. "Corporate social responsibility communication in the ICT sector: digital issues, greenwashing, and materiality," International Journal of Corporate Social Responsibility, Springer, vol. 8(1), pages 1-25, December.
  13. Andreas Dimmelmeier, 2024. "Expanding the politics of measurement in sustainable finance: Reconceptualizing environmental, social and governance information as infrastructure," Environment and Planning C, , vol. 42(5), pages 761-781, August.
  14. Christian Rainero & Giuseppe Modarelli & Alessandro Migliavacca & Riccardo Coda, 2021. "Early Traces of Materiality and Relevance Principles in Luca Pacioli’s Tractatus XI," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(9), pages 153-153, July.
  15. Marco Fasan & Chiara Mio, 2017. "Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 288-305, March.
  16. 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.
  17. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
  18. Cynthia E. Clark, 2021. "How do standard setters define materiality and why does it matter?," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 30(3), pages 378-391, July.
  19. Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
  20. Paola Vola & Lorenzo Gelmini, 2022. "Climate change skills for the new CFOs. A preliminary analysis on TCFD by Italian listed companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 189-209.
  21. Rooney, Jim & Dumay, John, 2016. "Intellectual capital, calculability and qualculation," The British Accounting Review, Elsevier, vol. 48(1), pages 1-16.
  22. Tamara Menichini & Gennaro Salierno & Nicoletta Maria Strollo, 2026. "Exploring the role of materiality analysis in corporate decision-making for SDG prioritization: A systematic literature review," International Entrepreneurship and Management Journal, Springer, vol. 22(2), pages 1-30, June.
  23. Emmanuelle Flores & Véronique Blum, 2024. "The decoupling of extra-financial materiality assessment practices : Study of cooperative and shareholder banks," Post-Print hal-05531554, HAL.
  24. Cerbone, Dannielle & Maroun, Warren, 2020. "Materiality in an integrated reporting setting: Insights using an institutional logics framework," The British Accounting Review, Elsevier, vol. 52(3).
  25. Parfitt, Claire, 2024. "A foundation for ‘ethical capital’: The Sustainability Accounting Standards Board and Integrated Reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  26. Nikidehaghani, Mona & Cortese, Corinne & Hui-Truscott, Freda, 2021. "Accounting and pastoral power in Australian disability welfare reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
  27. Shaizy Khan & Seema Gupta & V. K. Gupta, 2025. "Unveiling the black box of green accounting information disclosure: an analysis of disclosure diversity and difficulties from a developing economy perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 591-618, September.
  28. Yining Zhou & Geoff Lamberton & Michael B. Charles, 2023. "An Explanatory Model of Materiality in Sustainability Accounting: Integrating Accountability and Stakeholder Heterogeneity," Sustainability, MDPI, vol. 15(3), pages 1-22, February.
  29. Edgley, Carla & Holland, Kevin, 2021. "“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
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