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Could $51 Million Be Immaterial When Enron Reports Income of $105 Million?

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References

2002Financial Accounting Standards Board382 cited
1997An Examination of Factors Affecting the Decision to Waive Audit Adjustments181 cited
2000Principles of Auditing and Other Assurance Services159 cited
2001The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects138 cited
2002The Effect of Misstatements on Decisions of Financial Statement Users: An Experimental Investigation of Auditor Materiality Thresholds56 cited
1999A review of materiality research53 cited

Cited by

2017Offsetting Misstatements: The Effect of Misstatement Distribution, Quantitative Materiality, and Client Pressure on Auditors' Judgments39 cited
2022Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling38 cited
2009Staff Accounting Bulletin No. 108 Disclosures: Descriptive Evidence from the Revelation of Accounting Misstatements30 cited
2011Firm-Level Formalization and Auditor Performance on Complex Tasks26 cited
2007The dominant senior manager and the reasonably careful, skilful, and cautious auditor23 cited
2018Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China21 cited
2013Call of Duty: A Framework for Auditors’ Ethical Decisions11 cited

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