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The Impact of Materiality Decisions on Financial Ratios: A Computer Simulation
9 references·2 citing·41 second hop
The Impact of Materiality Decisions on Financial Ratios: A Computer Simulation (1997)The Impact of Materiality Decisions on Fi…Creditors' Decisions to Waive Violations of Accounting-Based Debt Covenants. (1993)Creditors' Decisions to Waive…Trading Volume and Price Reactions to Public Announcements (1991)Trading Volume and Price Reac…Characteristics of firms correcting previously reported quarterly earnings (1989)Characteristics of firms corr…Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds (1989)Auditor Reporting Decisions I…Information Value and Investor Wealth: The Case of Earnings Announcements (1988)Information Value and Investo…Computer simulation (1988)Computer simulationMateriality : the concept and its application to auditing (1985)Materiality : the concept and…An Empirical Study of Error Characteristics in Audit Populations (1979)An Empirical Study of Error C…Auditing Concepts and Methods (1978)Auditing Concepts and MethodsBank financial structure in pre-crisis East and Southeast Asia (2000)Bank financial structure in p…Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation: A Cost Efficient Approach (1998)Considering Multiple Material…On the Impossibility of Informationally Efficient Markets (1980)Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Continuous Auctions and Insider Trading (1985)Macroeconomic Factors Do Influence Aggregate Stock Returns (2002)Does board gender diversity improve the informativeness of stock prices? (2011)The Pre-FOMC Announcement Drift (2012)Applied Linear Statistical Models. (1975)Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)The Contagion Effects of Accounting Restatements (2008)Stock market reaction to CEO certification: the signaling role of CEO background (2009)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Governing the Market (1990)IMF-related announcements and stock market returns: Evidence from financial and non-financial sectors in Indonesia, Korea, and Thailand (2006)Integrating Normative and Descriptive Theories of Information Processing (1980)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)The Information Content of Annual Earnings Releases: A Trading Volume Approach (1986)The Impact of Regulation Fair Disclosure on Information Asymmetry and Trading: An Intraday Analysis (2004)Investor Tax Heterogeneity and Ex‐Dividend Day Trading Volume (2006)Institutional stakeholdings and better-informed traders at earnings announcements (2008)THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS (1972)The Effect of Experience and Firm Type on Materiality/Disclosure Judgments (1983)Comparison of Audit Methodologies of Large Accounting Firms (1986)Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective (1992)Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions (2007)Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports? (2014)Large-Sample Evidence on the Debt Covenant Hypothesis (2001)A barrier option framework for corporate security valuation (2003)Do hedge funds trade on private information? Evidence from syndicated lending and short-selling☆ (2010)Auditor Consensus in Going Concern Judgments (1985)A Field Study of the Review Process: Research Note (1992)The attitude of Libyan auditors to inherent control risk assessment (2007)Optimal Timing of Account Audits in Internal Control (1986)Auditors’ Overconfidence in Predicting the Technical Knowledge of Superiors and Subordinates (2011)Field Data on Accounting Error Rates and Audit Sampling (2013)PROCEEDINGS OF THE 1997 WINTER SIMULATION CONFERENCE (1997)The Automaticity of Affect for Political Leaders, Groups, and Issues: An Experimental Test of the Hot Cognition Hypothesis (2005)The Affective Tipping Point: Do Motivated Reasoners Ever “Get It”? (2010)Auditors' perception of management: Determinants and consequences (1989)Materiality and Risk Judgements: A Review of Users' Expectations (1996)A Comparative Evaluation of Belief Revision Models in Auditing (1999)
this work references cited by second hop

References

  • 1991Trading Volume and Price Reactions to Public Announcements1,097 cited
  • 1988Computer simulation614 cited
  • 1989Characteristics of firms correcting previously reported quarterly earnings486 cited
  • 1993Creditors' Decisions to Waive Violations of Accounting-Based Debt Covenants.211 cited
  • 1988Information Value and Investor Wealth: The Case of Earnings Announcements101 cited
  • 1989Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds90 cited
  • 1978Auditing Concepts and Methods56 cited
  • 1979An Empirical Study of Error Characteristics in Audit Populations44 cited
  • 1985Materiality : the concept and its application to auditing40 cited

Cited by

  • 2000Bank financial structure in pre-crisis East and Southeast Asia30 cited
  • 1998Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation: A Cost Efficient Approach15 cited

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