References

• 2005A Review and Integration of Empirical Research on Materiality: Two Decades Later240 cited
• 1997An Examination of Factors Affecting the Decision to Waive Audit Adjustments181 cited
• 2003Audit committee support for auditors: The effects of materiality justification and accounting precision166 cited
• 2000Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts?166 cited
• 1983The Effect of Experience and Firm Type on Materiality/Disclosure Judgments148 cited
• 2001The Disposition of Audit-Detected Misstatements: An Examination of Risk and Reward Factors and Aggregation Effects138 cited
• 2001Behind Closed Doors: What Company Audit is Really About130 cited
• 2005The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions114 cited
• 2003The usefulness of the audit report in investment and financing decisions105 cited
• 1994Materiality judgments and audit firm culture: Social-behavioral and political perspectives95 cited
• 2006International lease-accounting reform and economic consequences: The views of U.K. users and preparers91 cited
• 1989Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds90 cited
• 1970An Empirical Investigation of the Concept of Materiality in Accounting84 cited
• 2007