Concepedia

Materiality In Auditing

Materiality in Auditing is an auditing principle that belongs to the class of financial reporting thresholds and is distinguished by its role in determining the significance of misstatements in financial statements based on the judgment of whether their omission or distortion could influence the economic decisions of users.

99

Publications

4.7K

Citations

183

Authors

115

Institutions

Publications per year

2017–2026

24

Variants

Audit Materiality

Parents

Publications

99

Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort

Todd DeZoort, Paul Harrison, Mark Taylor · Accounting Organizations and Society · 2005 · 220 citations

, , +14

Materiality Guidance of the Major Public Accounting Firms

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

, , +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

, , +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

, , +15

Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees

Marsha B. Keune, Karla M. Johnstone · The Accounting Review · 2012 · 164 citations

, , +15

1–5 of 99

Authors

183

  1. WF
    William F. Messier

    University of Nevada, Las Vegas, United States

    6 publications · 346 citations

    6

    h-index

  2. ZP
    Zoe‐Vonna Palmrose

    University of Southern California, United States

    4 publications · 178 citations

    4

    h-index

  3. AE
    Aasmund Eilifsen

    Norwegian School of Economics, Norway

    4 publications · 288 citations

    4

    h-index

  4. MB
    Marsha B. Keune

    University of Dayton, United States

    3 publications · 236 citations

    3

    h-index

  5. ME
    Mark E. Peecher

    University of Illinois Urbana-Champaign, United States

    3 publications · 100 citations

    3

    h-index

1–5 of 183

Institutions

115

  1. University of Illinois Urbana-Champaign

    Urbana, United States

    7 h-index

    10 publications

    326 citations

  2. University of Alabama

    Tuscaloosa, United States

    6 h-index

    8 publications

    686 citations

  3. Cornell University

    Ithaca, United States

    5 h-index

    5 publications

    229 citations

  4. Arizona State University

    Tempe, United States

    5 h-index

    8 publications

    169 citations

  5. University of South Carolina

    Columbia, United States

    4 h-index

    5 publications

    317 citations

  6. California Southern University

    Chandler, United States

    4 h-index

    4 publications

    178 citations

  7. Indiana University

    Bloomington, United States

    4 h-index

    4 publications

    202 citations

  8. University of Southern California

    Los Angeles, United States

    4 h-index

    4 publications

    178 citations

1–8 of 115

Venues

  1. Journal of Accounting Research

    JAR · 14 publications · 716 citations

    14

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 12 publications · 686 citations

    12

    h-index

  3. SSRN Electronic Journal

    Repository · 12 publications · 235 citations

    10

    h-index

  4. Contemporary Accounting Research

    CAR · 8 publications · 510 citations

    8

    h-index

  5. The Accounting Review

    7 publications · 460 citations

    7

    h-index

1–5