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Keywords: materiality
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Journal Articles
Issues in Accounting Education (2013) 28 (1): 131–152.
Published: 01 February 2013
... acknowledge the editor, the anonymous associate editor, and the two anonymous reviewers for their constructive comments. 2013 auditor changes fraud internal control over financial reporting materiality related-party transactions You can't make up a story like this. —Andrew Cohen...
Journal Articles
Issues in Accounting Education (2012) 27 (4): 1215–1241.
Published: 01 November 2012
... operating losses, issuance of preferred stock and proposed acquisitions by another investor company relative to its materiality, and potential impairment of Graeber Companies' equity-owned investment. The case study requires a determination of materiality of the equity investment and introduces students...