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Journal Articles

Expanding the Concept of Materiality to Environmental, Social, and Governance: Audit Issues and Implications

Lynn Turner, Thomas R. Weirich
Journal: Current Issues in Auditing
Current Issues in Auditing (2023) 17 (1): A50–A58.
https://doi.org/10.2308/CIIA-2022-010
Published: 01 April 2023
..., and society). This is referred to as “double materiality” ( European Union 2019 ). However, as discussed in this paper, the concept of materiality set forth in U.S. securities laws and court decisions are contrary to the concept of double materiality. This paper provides a brief history of materiality...
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