Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds

4 references·16 citing·49 second hop

FromToDepth

this work references cited by second hop

References

1972THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS1,130 cited
1986Comparison of Audit Methodologies of Large Accounting Firms168 cited
1983The Effect of Experience and Firm Type on Materiality/Disclosure Judgments148 cited
1986Audit technology and preferences for auditing standards124 cited

Cited by

2007Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions71 cited
2014Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?71 cited
1992Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective65 cited
2002The Effect of Misstatements on Decisions of Financial Statement Users: An Experimental Investigation of Auditor Materiality Thresholds56 cited
2013Putting Carbon Markets into Practice: A Case Study of Financial Accounting in Europe54 cited
1998The Assessment and Integration of Materiality and Inherent Risk: An Analysis of Major Firms' Audit Practices48 cited
2005Corporate Governance Factors and Auditor Going Concern Assessments45 cited
2012Qualitative audit materiality and earnings management42 cited
2007The Auditor's Going-Concern Opinion Decision32 cited
2000

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

AUDITORS’ RECOGNITION AND DISCLOSURE MATERIALITY THRESHOLDS: THEIR MAGNITUDE AND THE EFFECTS OF INDUSTRY

30 cited

2002What Does “Materiality” Really Mean?27 cited

1994Prior Employment Effects and Independence in Fact24 cited

1997The Impact of Materiality Decisions on Financial Ratios: A Computer Simulation24 cited

1996Industry type: a factor in materiality judgements and risk assessments23 cited

2011Further evidence of earnings management and opportunistic behavior with principles-based accounting standards: The case of conditional asset retirement obligations21 cited

2011A Meta-Analysis Of Empirical Materiality Studies20 cited