Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Materiality Guidance of the Major Public Accounting Firms

AUDITING: A Journal of Practice & Theory (2015) 34 (2): 3–26.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Selection bias in audit firm tenure research
  • Ying Zhou
  • David P. Weber
  • Ce Wen
Review of Accounting Studies (2023)
The impact of terrorist attacks and mass shootings on earnings management
  • Seda Oz
The British Accounting Review 101232.
Does Untainted Co-signing Experience with Audit Partners Improve Audit Quality?
  • Wuchun Chi
  • Anxuan Xie
  • Hong Xie
  • Chun-Chan Yu
SSRN Electronic Journal (2023)
Auditor Materiality in Expanded Audit Reports: More (Disclosure) is Less
  • Karen‐Ann M. Dwyer
  • Niamh M. Brennan
  • Collette E. Kirwan
Australian Accounting Review (2023) 33 (1): 31.
Auditor Materiality Thresholds and Audit Quality – Evidence From The Revised ISA 700 in the U.K.
  • Beng Wee Goh
  • Jimmy Lee
  • Dan Li
  • Na Li
  • Muzhi Wang
SSRN Electronic Journal (2023)
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?
  • Cassandra Estep
  • Emily E. Griffith
  • Nikki L. MacKenzie
Review of Accounting Studies (2023)
Auditors’ application of materiality: insight from the UK
  • Reiner Quick
  • Mahbub Zaman
  • Gihani Mandalawattha
Accounting Forum (2023) 47 (1): 24.
Two decades of financial statement fraud detection literature review; combination of bibliometric analysis and topic modeling approach
  • Milad Soltani
  • Alexios Kythreotis
  • Arash Roshanpoor
Journal of Financial Crime (2023)
Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand
  • Michael Kend
  • Lan Anh Nguyen
Critical Perspectives on Accounting (2023) 95: 102502.
How Do Investor and Auditor Materiality Judgments Compare?
  • F. Todd DeZoort
  • Travis P. Holt
  • Jonathan D. Stanley
Current Issues in Auditing (2023) 17 (1): P1.
Audit Implications of Non‐GAAP Reporting
  • NICHOLAS J. HALLMAN
  • JAIME J. SCHMIDT
  • ANNE M. THOMPSON
Journal of Accounting Research (2022) 60 (5): 1947.
Audit Materiality and Audit Effort: Evidence From Materiality Benchmarks
  • Karen-Ann M. Dwyer
  • Niamh M. Brennan
  • Collette E. Kirwan
Accounting, Finance & Governance Review (2022) 29
Understanding the Disclosure Practices of Firms Affected by a Natural Disaster: The Case of Hurricanes
  • Ventsislav Stamenov
SSRN Electronic Journal (2022)
An empirical study on the materiality calculation at financial statements level
  • Abdollah Azad
  • Mahdi Salehi
  • Mahmoud Lari Dashtbayaz
Journal of Public Affairs (2022) 22 (4)
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry
  • Matthew S. Ege
  • Sarah B. Stuber
Journal of Accounting and Economics (2022) 73 (1): 101424.
Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia
  • Stefan Vržina
Bankarstvo (2022) 51 (3-4): 66.
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*
  • Elizabeth C. Altiero
  • Yoon Ju Kang
  • Mark E. Peecher
Contemporary Accounting Research (2022) 39 (1): 339.
The effects of financial statement disaggregation on audit pricing
  • Kevin Koh
  • Yen H. Tong
  • Zinan Zhu
International Journal of Auditing (2022) 26 (2): 94.
Importance of deferred income tax in insurance companies: Case of the Republic of Serbia
  • Stefan Vržina
Tokovi osiguranja (2022) 38 (2): 50.
Do auditors’ incentives affect materiality assessments of prior-period misstatements?
  • Brant Christensen
  • Roy Schmardebeck
  • Timothy Seidel
Accounting, Organizations and Society (2022) 101: 101332.
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*
  • Linda A. Myers
  • Roy Schmardebeck
  • Timothy A. Seidel
  • Michael D. Stuart
Contemporary Accounting Research (2022) 39 (3): 2130.
The use of case studies in developing students’ understanding of the concept ‘material misstatement’
  • Prerana Agrawal
  • Jacqueline Birt
  • Lyndie Bayne
  • Nikki Schonfeldt
Accounting & Finance (2022) 62 (S1): 1307.
The More You Know: How Auditors Mitigate Opportunism in Fair Value Measurements
  • Natalie Berfeld
SSRN Electronic Journal (2022)
The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry
  • Ireneusz Górowski
  • Bartosz Kurek
  • Marek Szarucki
Energies (2022) 15 (4): 1293.
Financial Reporting Consequences of Sovereign Wealth Fund Investment*
  • David Godsell
Contemporary Accounting Research (2022) 39 (3): 2090.
Disincentives to exchange customized local GAAP for IFRS
  • Herita Akamah
  • Stephani Mason
  • Emily Shafron
Journal of Accounting and Public Policy (2022) 41 (6): 107002.
Application of Qualitative Characteristics to Evaluate Misstatements in Financial Statements: Evidence from Factual Audit Data
  • Audrius Masiulevičius
  • Vaclovas Lakis
Ekonomika (2022) 101 (2): 6.
Effects of qualitative factors and auditors’ personal characteristics on materiality judgments
  • Mohamed Abdel Aziz Hegazy
  • Samar Salama
Managerial Auditing Journal (2022) 37 (3): 305.
Disentangling Audit Quality – A New Perspective on an Old Issue
  • Zeljana Aljinovic Barac
  • Slavko Sodan
  • Tina Vuko
SSRN Electronic Journal (2022)
Corporate Fraud and Accounting Firm Involvement: Evidence from China
  • Jun Wang
  • Duo Wang
Journal of Risk and Financial Management (2022) 15 (4): 180.
The effectiveness of artificial neural networks applied to analytical procedures using high level data: a simulation analysis
  • Stewart Li
  • Richard Fisher
  • Michael Falta
Meditari Accountancy Research (2021) 29 (6): 1425.
Do Client Managers Strategically Respond to their Auditors’ Materiality Threshold Disclosures?
  • Patricia Wellmeyer
  • Morton P.K. Pincus
  • Lijie Yao
SSRN Electronic Journal (2021)
Root Cause Analysis and Its Effect on Auditors' Judgments and Decisions in an Integrated Audit*
  • Todd DeZoort
  • Marcus Doxey
  • Troy Pollard
Contemporary Accounting Research (2021) 38 (2): 1204.
The Effects of High Estimate Uncertainty in Auditor Negligence Litigation*
  • Jeffrey Pickerd
  • M. David Piercey
Contemporary Accounting Research (2021) 38 (4): 3182.
Auditor Judgements after Withdrawal of the Materiality Accounting Standard in Australia
  • Raul David
  • Indra Abeysekera
Journal of Risk and Financial Management (2021) 14 (6): 268.
Compliance with pension‐related mandatory disclosures and debt financing
  • Khadija S. Almaghrabi
  • Kwaku Opong
  • Ioannis Tsalavoutas
Journal of Business Finance & Accounting (2021) 48 (1-2): 148.
Immaterial Error Corrections and Financial Reporting Reliability*
  • Preeti Choudhary
  • Kenneth Merkley
  • Katherine Schipper
Contemporary Accounting Research (2021) 38 (4): 2423.
Auditor Judgements After Withdrawal of the Materiality Accounting Standard in Australia
  • Raul David
  • Indra Abeysekera
SSRN Electronic Journal (2021)
The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions
  • Aasmund Eilifsen
  • Erin L. Hamilton
  • William F. Messier
Accounting, Organizations and Society (2021) 90: 101169.
Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements
  • Batul Towfique Hasan
  • Parmod Chand
  • Meiting Lu
International Journal of Auditing (2021) 25 (1): 188.
Goodwill impairment testing disclosures – South African compliance in 2018
  • Charles Day
South African Journal of Accounting Research (2020) 34 (1): 45.
Econometric Model for Readjusting Significance Threshold Levels through Quick Audit Tests Used on Sustainable Companies
  • Veronica Grosu
  • Dorel Mateș
  • Monica-Laura Zlati
  • Svetlana Mihaila
  • Marian Socoliuc
  • Marius-Sorin Ciubotariu
  • Simona-Maria Tanasă
Sustainability (2020) 12 (19): 8136.
Management bias across multiple accounting estimates
  • Timothy A. Seidel
  • Chad A. Simon
  • Nathaniel M. Stephens
Review of Accounting Studies (2020) 25 (1): 1.
Financial reporting on income tax in Serbia and Croatia: An empirical analysis
  • Stefan Vržina
  • Vladimir Obradović
  • Jasmina Bogićević
Ekonomika preduzeca (2020) 68 (5-6): 330.
Double machine learning with gradient boosting and its application to the Big N audit quality effect
  • Jui-Chung Yang
  • Hui-Ching Chuang
  • Chung-Ming Kuan
Journal of Econometrics (2020) 216 (1): 268.
Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments
  • Joseph V. Carcello
  • Terry L. Neal
  • Lauren C. Reid
  • Jonathan E. Shipman
Contemporary Accounting Research (2020) 37 (1): 189.
Local soldier fatalities and war profiteers: New tests of the political cost hypothesis
  • Matthew Boland
  • David Godsell
Journal of Accounting and Economics (2020) 70 (1): 101316.
The Opposite Effects of High Estimate Uncertainty on Jurors' Judgments and on Attorneys' Settlement Negotiations in Auditor Negligence Litigation
  • Jeffrey Scott Pickerd
  • M. David Piercey
SSRN Electronic Journal (2020)
The effect of audit materiality disclosures on investors’ decision making
  • Brant E. Christensen
  • Aasmund Eilifsen
  • Steven M. Glover
  • William F. Messier
Accounting, Organizations and Society (2020) 87: 101168.
Engagement partners participating in auditing standard setting and audit quality
  • TsingZai C. Wu
  • Hua-Wei Huang
  • Chun-Chan Yu
  • Ching-Hui Wu
Asia-Pacific Journal of Accounting & Economics (2020) 27 (5): 591.
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept