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Keywords: materiality
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Journal Articles
Accounting Horizons (2021) 35 (3): 113–141.
Published: 01 September 2021
...Philip Keunho Chung; Marshall A. Geiger; Gyung H. (Daniel) Paik; Collin Rabe SYNOPSIS This paper provides empirical evidence on the materiality thresholds adopted in “change in accounting estimate” (CAE) disclosures. We also investigate the characteristics of the disclosing firms...
Journal Articles
Accounting Horizons (2015) 29 (3): 667–693.
Published: 01 September 2015
...Christine E. L. Tan; Susan M. Young SYNOPSIS “Little r” restatements occur when a firm's immaterial errors accumulate to a material error in a given year. Unlike “Big R” restatements that must be reported through an SEC 8-K material event filing, little r restatements do not require an 8-K form...
Journal Articles
Accounting Horizons (2015) 29 (2): 409–422.
Published: 01 June 2015
... standards auditing standards materiality continuous audit The level, breadth, and quality of externally presented financial information have always represented a compromise between the preparer's cost and the user's benefit. While preparer costs vis-à-vis data collection and transmission...
Journal Articles
Accounting Horizons (2015) 29 (1): 61–81.
Published: 01 March 2015
... statistical sampling materiality audit misstatements When auditors utilize sampling in audit testing, they can choose between two general approaches to sampling: statistical or nonstatistical. This choice impacts the method of sample selection and evaluation. According to auditing standards, even...
Journal Articles
Accounting Horizons (2012) 26 (2): 357–370.
Published: 01 June 2012
... of Disclosure panel discussion at the 2011 AAA Annual Meeting and the Tilburg University Fall Camp, October 2011. Corresponding author: Robert J. Bloomfield Email: [email protected] 2012 disclosure linguistics materiality Pragmatics The Financial Accounting Standards Board (FASB...