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A genealogy of accounting materiality · Study

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ArticleA genealogy of accounting materiality

Carla Edgley2013

Article2013

A genealogy of accounting materiality

165 citations·0/0 files stored·Critical Perspectives on Accounting

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 165 citations exist upstream.

References

2003Metaphors We Live By 1970Archaeology of Knowledge 1933The Modern Corporation and Private Property 2017An Introduction to the Principles of Morals and Legislation 1987Science in Action 1999The Audit Society: Rituals of Verification 1998The Audit Society: Rituals of Verification 1983Michel Foucault: Beyond Structuralism and Hermeneutics

Cited by

2016Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting 2020Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting 2019Materiality analysis in sustainability and integrated reports 2019Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting 2014The adoption of the materiality concept in social and environmental reporting assurance: A field study approach 2021Sustainability reporting and approaches to materiality: tensions and potential resolutions 2020Rebuilding trust: sustainability and non-financial reporting and the European Union regulation 2017What does materiality mean to integrated reporting preparers? An empirical exploration

Details

Year2013

Typearticle

Published2013-06-21

VenueCritical Perspectives on Accounting

ISSN-L1045-2354

Languageen

Citations165

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

Identifiers

doi10.1016/j.cpa.2013.06.001

openalex_workW1966559747

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