Concepedia

Misstatement Materiality

Misstatement Materiality is a legal and financial construct within securities class action litigation that denotes the threshold significance of an erroneous statement or omission such that a reasonable investor would consider it influential in making investment decisions, thereby distinguishing it from immaterial inaccuracies in disclosures.

11

Publications

380

Citations

24

Authors

16

Institutions

Publications per year

2017–2026

3

Parents

Publications

11

The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions

Mark W. Nelson, Steven D. Smith, Zoe‐Vonna Palmrose · The Accounting Review · 2005 · 114 citations

, , +17

The Joint Influence of the Extent and Nature of Audit Evidence, Materiality Thresholds, and Misstatement Type on Achieved Audit Risk

David V. Budescu, Mark E. Peecher, Ira Solomon · Auditing A Journal of Practice & Theory · 2012 · 47 citations

, , +17

Offsetting Misstatements: The Effect of Misstatement Distribution, Quantitative Materiality, and Client Pressure on Auditors' Judgments

William F. Messier, Martín Schmidt · The Accounting Review · 2017 · 38 citations

, , +13

Do auditors’ incentives affect materiality assessments of prior-period misstatements?

Brant E. Christensen, Roy Schmardebeck, Timothy A. Seidel · Accounting Organizations and Society · 2022 · 33 citations

, , +12

Measuring Stockholder Materiality

Seong-Yeon Cho, Robert L. Hagerman, Sandeep Nabar et al. · Accounting Horizons · 2003 · 31 citations

, , +17

1–5 of 11

Authors

24

  1. ZP
    Zoe‐Vonna Palmrose

    University of Southern California, United States

    2 publications · 136 citations

    2

    h-index

  2. MW
    Mark W. Nelson

    Cornell University, United States

    2 publications · 136 citations

    2

    h-index

  3. SD
    Steven D. Smith

    Brigham Young University, United States

    2 publications · 136 citations

    2

    h-index

  4. DV
    David V. Budescu

    Fordham University, United States

    1 publications · 47 citations

    1

    h-index

  5. KM
    Karla M. Zehms

    University of Wisconsin–Madison, United States

    1 publications · 17 citations

    1

    h-index

1–5 of 24

Institutions

16

  1. Brigham Young University

    Provo, United States

    3 h-index

    6 publications

    154 citations

  2. California Southern University

    Chandler, United States

    2 h-index

    2 publications

    136 citations

  3. University of Southern California

    Los Angeles, United States

    2 h-index

    2 publications

    136 citations

  4. Cornell University

    Ithaca, United States

    2 h-index

    2 publications

    136 citations

  5. University of Wisconsin–Madison

    Madison, United States

    2 h-index

    2 publications

    45 citations

  6. ESCP Business School

    Berlin, Germany

    1 h-index

    1 publications

    38 citations

  7. Norwegian School of Economics

    Bergen, Norway

    1 h-index

    1 publications

    38 citations

  8. Southern States University

    San Diego, United States

    1 h-index

    1 publications

    114 citations

1–8 of 16

Venues

  1. The Accounting Review

    2 publications · 152 citations

    2

    h-index

  2. Accounting Horizons

    2 publications · 48 citations

    2

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 2 publications · 69 citations

    2

    h-index

  4. Journal of Public Policy & Marketing

    JPP&M · 1 publications · 28 citations

    1

    h-index

  5. Accounting Organizations and Society

    1 publications · 33 citations

    1

    h-index

1–5