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A Review and Integration of Empirical Research on Materiality: Two Decades Later

William F. Messier · Nonna Martinov‐Bennie · Aasmund Eilifsen

240 citations0/0 files storedAuditing A Journal of Practice & Theory

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

Abstract

There has been a renewed interest in the concept of materiality motivated by concerns at the Securities and Exchange Commission, the Sarbanes-Oxley Act, and the Auditing Standards Board and International Auditing and Assurance Standards Board issuance of proposed standards on materiality. This paper: (1) reviews and integrates the empirical research on materiality since 1982, and (2) suggests some implications of this research for audit practice and research. The review indicates that while many issues related to materiality have been addressed by prior research, a number of new and important areas are in need of further examination.

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References

1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models 2008Financial Accounting Standards Board (FASB)2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting 1999Auditing and Assurance Services : A Systematic Approach 2003Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context

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