Concepedia

Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds

Gene Chewning, Kurt Pany, Stephen Wheeler

Journal of Accounting Research · 1989 · 94 citations · 6 references

Concepts

BusinessAccountancyAccountingAccounting TheoryAuditingAccounting PrinciplesAuditing TheoryFinancial Statement AuditsInternal AuditInternal AuditingMateriality AssessmentAudit Materiality AssessmentFinancial Statement MaterialityMateriality In Auditing

Abstract

Auditing, Materiality, Changes in accounting principle, Big Eight

References

6

THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS

Robert S. Hamada · The Journal of Finance · 1972 · 1.1K citations

Management, Economics, Finance +11

The Effect of Experience and Firm Type on Materiality/Disclosure Judgments

Wiliam F. Messier · Journal of Accounting Research · 1983 · 150 citations

Business, Accountancy, Psychology +13

Audit technology and preferences for auditing standards

William R. Kinney · Journal of Accounting and Economics · 1986 · 126 citations

Business, Accountancy, Accounting +11

An Empirical Investigation of the Concept of Materiality in Accounting

Paul Frishkoff · Journal of Accounting Research · 1970 · 85 citations

Business, Accountancy, Accounting +10

Modeling the Materiality Judgements of Audit Partners

Shane Moriarity, F. Hutton Barron · Journal of Accounting Research · 1976 · 63 citations

Business, Accounting, Decision Sciences +12