Article2010

Effective use of qualitative materiality factors: evidence from Spain

Javier Montoya del Corte · Francisco Javier Martínez García · Ana Fernández Laviada

16 citations0/0 files storedManagerial Auditing Journal

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

Abstract

Purpose – The purpose of this paper is to provide evidence concerning the effective use of qualitative materiality factors (QMF) included in the new ISA 450, and its potential consequences from the perspective of Spanish independent auditors and preparers of financial statements.

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2005A Review and Integration of Empirical Research on Materiality: Two Decades Later 1997An Examination of Factors Affecting the Decision to Waive Audit Adjustments 2003Audit committee support for auditors: The effects of materiality justification and accounting precision 2000Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts?1983The Effect of Experience and Firm Type on Materiality/Disclosure Judgments 2001The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects 2001Behind Closed Doors: What Company Audit is Really About 2005The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions

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