Materiality Documentation

Materiality Documentation is a formal academic construct within audit and artifact documentation that specifies the threshold and rationale for determining which information, evidence, or deviations are sufficiently significant to influence the judgments of stakeholders, thereby distinguishing substantive from immaterial details in documentation processes.

3

Publications

156

Citations

11

Authors

5

Institutions

Publications per year

2017–2026

1

Authors

11

  1. DD
    Diane Dagenais

    Simon Fraser University, Canada

    1 publications · 126 citations

    1

    h-index

  2. JM
    John M. Fedders

    University of Pennsylvania, United States

    1 publications · 13 citations

    1

    h-index

  3. RQ
    Reiner Quick

    Technische Universität Darmstadt, Germany

    1 publications · 17 citations

    1

    h-index

  4. GM
    Gihani Mandalawattha

    Griffith University, Australia

    1 publications · 17 citations

    1

    h-index

  5. KT
    Kelleen Toohey

    Simon Fraser University, Canada

    1 publications · 126 citations

    1

    h-index

1–5 of 11

Venues

  1. Accounting Forum

    1 publications · 17 citations

    1

    h-index

  2. TESOL Quarterly

    1 publications · 126 citations

    1

    h-index

  3. Catholic University law review

    1 publications · 13 citations

    1

    h-index

1–3