Concepedia

Tolerable Misstatement

Tolerable Misstatement is the maximum amount of monetary misstatement that an auditor is willing to accept in a financial statement class or account balance, such that the financial statements are considered fairly presented in accordance with the applicable financial reporting framework.

7

Publications

506

Citations

10

Authors

11

Institutions

Publications per year

2017–2026

1

Parents

Publications

7

Materiality Guidance of the Major Public Accounting Firms

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

, , +17

Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information

Robert Libby, Mark W. Nelson, James E. Hunton · Journal of Accounting Research · 2006 · 173 citations · Full text

, , +15

An Experimental Assessment of Recent Professional Developments in Nonstatistical Audit Sampling Guidance

William F. Messier, Steven J. Kachelmeier, Kevan L. Jensen · Auditing A Journal of Practice & Theory · 2001 · 50 citations

, , +14

Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information

Robert Libby, Mark W. Nelson, James E. Hunton · SSRN Electronic Journal · 2006 · 29 citations · Full text

, , +16

Auditors' response to management confidence and misstatement risk

Sanaz Aghazadeh, Jennifer R. Joe · Accounting Organizations and Society · 2022 · 17 citations

, , +14

1–5 of 7

Authors

10

  1. RL
    Robert Libby

    Cornell University, United States

    3 publications · 212 citations

    3

    h-index

  2. WF
    William F. Messier

    University of Nevada, Las Vegas, United States

    3 publications · 277 citations

    3

    h-index

  3. MW
    Mark W. Nelson

    Cornell University, United States

    2 publications · 202 citations

    2

    h-index

  4. AE
    Aasmund Eilifsen

    Norwegian School of Economics, Norway

    2 publications · 227 citations

    2

    h-index

  5. JE
    James E. Hunton

    Bentley University, United States

    2 publications · 202 citations

    2

    h-index

1–5 of 10

Institutions

11

  1. Cornell University

    Ithaca, United States

    3 h-index

    5 publications

    414 citations

  2. Johnson University

    Knoxville, United States

    2 h-index

    4 publications

    404 citations

  3. Bentley University

    Waltham, United States

    2 h-index

    2 publications

    202 citations

  4. Georgia State University

    Atlanta, United States

    1 h-index

    1 publications

    50 citations

  5. University of Delaware

    Newark, United States

    1 h-index

    1 publications

    17 citations

  6. University of South Carolina

    Columbia, United States

    1 h-index

    1 publications

    10 citations

  7. The University of Texas at Austin

    Austin, United States

    1 h-index

    1 publications

    50 citations

  8. University of Nevada, Las Vegas

    Las Vegas, United States

    1 h-index

    2 publications

    428 citations

1–8 of 11

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 52 citations

    3

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 2 publications · 264 citations

    2

    h-index

  3. Accounting Organizations and Society

    1 publications · 17 citations

    1

    h-index

  4. Journal of Accounting Research

    JAR · 1 publications · 173 citations

    1

    h-index

1–4