Concepedia

Financial Statement Materiality

Financial Statement Materiality is a threshold or criterion within accounting and auditing that distinguishes omissions or misstatements in financial statements which could influence the economic decisions of users from those that do not.

69

Publications

2.9K

Citations

139

Authors

87

Institutions

Publications per year

2017–2026

32

Parents

Publications

69

Research on Corporate Sustainability: Review and Directions for Future Research

Jody Grewal, George Serafeim · Foundations and Trends® in Accounting · 2020 · 207 citations

, , +17

Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports

Robyn Moroney, Ken T. Trotman · Contemporary Accounting Research · 2015 · 125 citations

, , +14

Financial materiality in the informativeness of sustainability reporting

Eduardo Schiehll, Sam Kolahgar · Business Strategy and the Environment · 2020 · 124 citations

, , +17

Materiality Decisions and the Correction of Accounting Errors

Andrew A. Acito, Jeffrey J. Burks, W. Bruce Johnson · The Accounting Review · 2009 · 117 citations

, , +15

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

Preeti Choudhary, Kenneth J. Merkley, Katherine Schipper · Journal of Accounting Research · 2019 · 116 citations

, , +17

1–5 of 69

Authors

139

  1. AT
    Anne Thompson

    University of Illinois Urbana-Champaign, United States

    4 publications · 149 citations

    4

    h-index

  2. JJ
    Jaime J. Schmidt

    The University of Texas at Austin, United States

    4 publications · 149 citations

    4

    h-index

  3. JJ
    Jeffrey J. Burks

    University of Notre Dame, United States

    3 publications · 186 citations

    3

    h-index

  4. AA
    Andrew A. Acito

    Michigan State University, United States

    3 publications · 186 citations

    3

    h-index

  5. ES
    Eduardo Schiehll

    HEC Montréal, Canada

    3 publications · 248 citations

    3

    h-index

1–5 of 139

Institutions

87

  1. University of Illinois Urbana-Champaign

    Urbana, United States

    5 h-index

    6 publications

    234 citations

  2. The University of Texas at Austin

    Austin, United States

    4 h-index

    6 publications

    200 citations

  3. University of Notre Dame

    Notre Dame, United States

    3 h-index

    3 publications

    186 citations

  4. University of Iowa

    Iowa City, United States

    3 h-index

    4 publications

    303 citations

  5. HEC Montréal

    Montreal, Canada

    3 h-index

    4 publications

    347 citations

  6. Cornell University

    Ithaca, United States

    3 h-index

    3 publications

    93 citations

  7. Tel Aviv University

    Tel Aviv, Israel

    2 h-index

    2 publications

    35 citations

  8. Indiana University

    Bloomington, United States

    2 h-index

    2 publications

    145 citations

1–8 of 87

Venues

  1. SSRN Electronic Journal

    Repository · 11 publications · 265 citations

    10

    h-index

  2. Journal of Accounting Research

    JAR · 7 publications · 516 citations

    7

    h-index

  3. Contemporary Accounting Research

    CAR · 4 publications · 226 citations

    4

    h-index

  4. Business Strategy and the Environment

    BSE · 3 publications · 165 citations

    3

    h-index

  5. Journal of Business Finance &amp Accounting

    3 publications · 78 citations

    3

    h-index

1–5