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Consensus views and judgment models in materiality decisions · Study

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ArticleConsensus views and judgment models in materiality decisions

Michael A. Firth1979

Article1979

Consensus views and judgment models in materiality decisions

Michael A. Firth

49 citations·0/0 files stored·Accounting Organizations and Society

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

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References

1971Comparison of Bayesian and regression approaches to the study of information processing in judgment 1954The Conceptual Framework of Psychology 1975A MULTIVARIATE STATISTICAL ANALYSIS OF THE CHARACTERISTICS OF PROBLEM BANKS 2001The Conceptual Framework of Psychology [1952]1977Human information processing research in accounting: The state of the art 1976Expert Judgment in Audit Program Planning 1976A Financial Early Warning System For Over‐The‐Counter Broker‐Dealers 1970An Empirical Investigation of the Concept of Materiality in Accounting

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2018A Comparative Analysis of Investor and Auditor Materiality Judgments 1991THE AUDITOR'S DILEMMA: THE INCONGRUOUS JUDICIAL NOTIONS OF THE AUDITING PROFESSION AND ACTUAL AUDITOR PRACTICE 1996Industry type: a factor in materiality judgements and risk assessments 2018Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China 2011A Meta-Analysis Of Empirical Materiality Studies

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1982Comparison of the Lens and subjective probability paradigms for financial research purposesarticle · 5 shared references 1979Properties of judgment models in a financial settingarticle · 4 shared references 1975SOCIAL JUDGMENT THEORYchapter · 3 shared references 1981Managerial Information Processing: A Research Reviewarticle · 3 shared references 1978Can we learn anything about interviewing real people from “interviews” of paper people? Two studies of the external validity of a paradigmarticle · 3 shared references 1982Human information processing research in accounting: The state of the art in 1982article · 3 shared references

Details

Year1979

Typearticle

Published1979-01-01

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations49

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0361-3682(79)90019-9

openalex_workW1997166503

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