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Keywords: materiality disclosures
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Journal Articles
Accounting Horizons (2025) 39 (1): 221–240.
Published: 01 March 2025
... reporting materiality disclosures qualitative vs. quantitative materiality judgments accruals earnings management real earnings management Expanded audit report regulation in the United Kingdom requires auditors to disclose client-specific quantitative materiality thresholds (QMTs). U.S...
Includes: Supplementary data