Article2002

What Does “Materiality” Really Mean?

27 citations0/0 files storedJournal of Corporate Accounting & Finance

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

Abstract

Abstract These days, auditors are more concerned than ever about what is “material.” SEC Staff Bulletin No. 99 listed qualitative factors to consider when determining materiality. It's worth re‐examining. © 2002 Wiley Periodicals, Inc.

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1989Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds 1964Materiality 2002Foreign Currency Translation 1998Evidence on Auditor and Investor Materiality Thresholds Resulting From Equity-For-Debt Swaps.

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2022The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry 2022Auditors’ application of materiality: insight from the UK

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