Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

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

6 references·16 citing·51 second hop

FromToDepth

this work references cited by second hop

References

1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
2008Financial Accounting Standards Board (FASB)1,095 cited
2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
1999Auditing and Assurance Services : A Systematic Approach304 cited
2003Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-Client Negotiation Context274 cited

Cited by

2019The Materiality Assessment and Stakeholder Engagement: A Content Analysis of Sustainability Reports301 cited
2016Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting252 cited
2015Corporate social responsibility in cruising: Using materiality analysis to create shared value222 cited
2005Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort216 cited
2011Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies207 cited
2014Materiality Guidance of the Major Public Accounting Firms206 cited
2019Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

205 cited

2018Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements203 cited

2014The adoption of the materiality concept in social and environmental reporting assurance: A field study approach191 cited

2021Sustainability reporting and approaches to materiality: tensions and potential resolutions185 cited

2011Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees169 cited

2013A genealogy of accounting materiality165 cited

2008Assurance on XBRL for Financial Reporting147 cited

2017What does materiality mean to integrated reporting preparers? An empirical exploration147 cited

2019Matter of opinion136 cited

2007Auditing Related Party Transactions: A Literature Overview and Research Synthesis131 cited