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The impact of materiality : accounting’s best kept secret

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References

2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
2002Materiality and Contingent Tax Liability Reporting233 cited
1996Errors in Accounting Estimates and Their Relation to Audit Firm Type145 cited
2002Taming the Animal Spirits of the Stock Markets: A Behavioral Approach to Securities Regulation86 cited

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2022Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling38 cited
2019Integrated Sustainability Reporting31 cited
2024The concept of materiality in sustainability reporting: from essential contestation to research opportunities29 cited
2022The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry21 cited

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