Materiality in Financial Reporting PDF Download
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Author: Francesco Bellandi
Publisher: Emerald Group Publishing
ISBN: 1787438430
Category : Business & Economics
Languages : en
Pages : 448
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Book Description
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
Author: Francesco Bellandi
Publisher: Emerald Group Publishing
ISBN: 1787438430
Category : Business & Economics
Languages : en
Pages : 448
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Book Description
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
Author: James W. Pattillo
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 438
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Book Description
Author: James W. Pattillo
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages :
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Book Description
Author: James W. Pattillo
Publisher:
ISBN:
Category :
Languages : en
Pages : 161
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Book Description
Author: Paul Frishkoff
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 316
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Book Description
Author: James W. Pattillo
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages :
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Book Description
Author: James W. Pattillo
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 161
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Book Description
Author: James W. Pattillo
Publisher:
ISBN:
Category :
Languages : en
Pages : 161
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Book Description
Author: Chris Robinson
Publisher: Canadian Certified General Accountants' Research Foundation = Fondation de l'Association des comptables généraux licenciés du Canada
ISBN:
Category : Business & Economics
Languages : en
Pages : 74
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Book Description
From the Overview: No empirical research study on materiality adequately addresses the question of how auditors make materiality decisions in practice. In this monograph, we attempt to remedy the deficiency ... In general, our results reveal that auditors do not make decisions, in practice, in the way tha clinical research studies found. Auditors' decisions in practice are consistent with the hypothesis that they may be influenced by managers, shareholders, and the risk of potential lawsuits. We conclude with a summary of what we know about materiality decisions. We offer three alternatives for the accounting profession to consider if it thinks it would do something to regulate such judgements: --1) Leave the decision to the auditor's judgement. -- 2) Legislate a specific materiality standard. -- 3) Require auditors to disclose their materiality levels in the audit report.
Author: Accountants International Study Group
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 32
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Book Description
