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Consensus views and judgment models in materiality decisions

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References

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Cited by

2018A Comparative Analysis of Investor and Auditor Materiality Judgments30 cited
1991THE AUDITOR'S DILEMMA: THE INCONGRUOUS JUDICIAL NOTIONS OF THE AUDITING PROFESSION AND ACTUAL AUDITOR PRACTICE26 cited
1996

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Industry type: a factor in materiality judgements and risk assessments

23 cited

2018Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China21 cited

2011A Meta-Analysis Of Empirical Materiality Studies20 cited