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What Does “Materiality” Really Mean?

4 references·2 citing·22 second hop

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References

1989Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds90 cited
1964Materiality47 cited
2002Foreign Currency Translation37 cited
1998Evidence on Auditor and Investor Materiality Thresholds Resulting From Equity-For-Debt Swaps.32 cited

Cited by

2022The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry21 cited
2022Auditors’ application of materiality: insight from the UK19 cited

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