Materiality Determination

Materiality Determination is a systematic assessment framework within audit planning that establishes the threshold for misstatements in financial information that could influence the economic decisions of users, distinguishing it from other audit judgments by its foundational role in defining the scope and focus of audit procedures.

Publications

3.9K

Citations

138

Authors

Institutions

Publications per year

2017–2026

Parents

Audit PlanningMateriality Assessment

Publications

Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting

Marco Fasan, Chiara Mio · Business Strategy and the Environment · 2016 · 246 citations

Business, Accountancy, Accounting +15

The trend of integrated reporting practice in South Africa: ceremonial or substantive?

Abdifatah Ahmed Haji, Mutalib Anifowose · Sustainability Accounting Management and Policy Journal · 2016 · 221 citations

Business, Accountancy, Corporate Reporting +13

Materiality Guidance of the Major Public Accounting Firms

Aasmund Eilifsen, William F. Messier · Auditing A Journal of Practice & Theory · 2014 · 214 citations

Business, Accountancy, Accounting +17

<b>An Examination of Factors Affecting the Decision to Waive Audit Adjustments</b>

Arnold Wright, Sally Wright · Journal of Accounting Auditing & Finance · 1997 · 201 citations

Business, Accountancy, Accounting +12

Audit committee support for auditors: The effects of materiality justification and accounting precision

F. Todd DeZoort, Dana R. Hermanson, Richard W. Houston · Journal of Accounting and Public Policy · 2003 · 169 citations

Business, Accountancy, Accounting +15

1–5 of 74

Authors

138

WF
William F. Messier
University of Nevada, Las Vegas, United States
5 publications · 305 citations
5
h-index
SD
Steven D. Smith
Brigham Young University, United States
3 publications · 147 citations
3
h-index
FH
F. Hutton Barron
University of Alabama, United States
3 publications · 114 citations
3
h-index
EP
Evelyn Patterson
Indiana University, United States
3 publications · 78 citations
3
h-index
MW
Mark W. Nelson
Cornell University, United States
3 publications · 147 citations
3
h-index

1–5 of 138

Institutions

1–8 of 84

Venues

Journal of Accounting Research
JAR · 9 publications · 348 citations
9
h-index
Contemporary Accounting Research
CAR · 8 publications · 427 citations
8
h-index
Auditing A Journal of Practice & Theory
AJPT · 8 publications · 512 citations
8
h-index
SSRN Electronic Journal
Repository · 5 publications · 111 citations
5
h-index
Accounting Organizations and Society
4 publications · 264 citations
4
h-index

1–5