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Keywords: quantitative and qualitative materiality considerations
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Journal Articles
Accounting Horizons (2021) 35 (3): 113–141.
Published: 01 September 2021
... estimate materiality materiality thresholds quantitative and qualitative materiality considerations Materiality is an “overused and under-defined notion” in accounting as well as in law ( Oesterle 2011 ). In fact, the Securities and Exchange Commission (SEC) leaves the formal definition...