...Di Wang; Stuart M. Cooper; Christopher S. Chapman; Donato Calace ABSTRACT The concept of materiality has acquired great significance in sustainability reporting. Through the theoretical bricolage of boundary objects and boundary work and drawing upon 91 interviews, we trace materiality’s evolving...

...Byung Hyun Ahn; Panos N. Patatoukas; George S. Skiadopoulos ABSTRACT Using SASB’s materiality framework, prior research finds alpha for the portfolio of firms with improving ratings on material ESG issues. We replicate this finding and provide a fundamentals-based perspective on why...

...Gilad Livne; Maria Tsipouridou; Anthony Wood ABSTRACT We provide evidence on effort coordination and information sharing between audit committees and external auditors. We use four effort measures: the risk areas reported by both the auditor and committee, auditor-reported materiality...

...Anne M. Thompson; Oktay Urcan; Hayoung Yoon ABSTRACT The Securities and Exchange Commission permits companies to redact proprietary information from material contract filings, so long as the redacted information (1) would cause competitive harm if disclosed, and (2) the information is legally...

...William F. Messier, Jr.; Martin Schmidt ABSTRACT This paper reports on the first experimental study to examine how materiality and client pressure affect auditors' judgments of two detected misstatements that have offsetting effects on the client's income. One hundred forty-three...

.... auditing fair value measurement estimation uncertainty materiality valuation specialists The authors are grateful to personnel of several public accounting firms, who aided in the development of our data-collection instrument by providing their perspective on the current environment...