An Empirical Investigation of the Concept of Materiality in Accounting and Its Application in Financial Reporting PDF Download
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Author: Paul Frishkoff
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 316
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Book Description
Author: Paul Frishkoff
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 316
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Book Description
Author: Paul Michael Frishkoff
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 284
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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: David E. DeMers
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 0
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Author: Sudro Brown
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 386
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Book Description
Author: Lino Cinquini
Publisher: Springer Nature
ISBN: 3030903559
Category : Business & Economics
Languages : en
Pages : 477
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Book Description
The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
Author: Liad Ortar
Publisher:
ISBN:
Category :
Languages : en
Pages : 33
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Book Description
Purpose - The purpose of this article is to critically explore the concept of materiality in sustainability reporting. Materiality is a concept adopted from financial accounting practice, in which it is used to differentiate between financially influential activities and those that carry no financial risk. As sustainability reporting is a concept rooted in stakeholder theory, materiality has been adapted to include stakeholders' perspectives in the prioritization process. Today, this is a common practice in most sustainability reports and companies are required to report on their materiality processes as an integral part of the reporting outcome. Design/methodology/approach - In addition to its critical perspective on the current qualitative materiality approach, this article offers a quantitative methodology that was developed through the construction of an empirical model specifically for this purpose. The model consists of two major elements. The first is a preference survey, while the second is a juxtaposition exercise in which the survey results are graphically presented on a two-axis matrix. The model was validated using principal component analysis. Findings - The findings presented in this article indicate that an empirical quantitative method for materiality is feasible. While there is still much to explore in the field of materiality in order to broaden the applications of this model, it does provide an important contribution as a scholarly starting point. Social implications - The model proposed is this article has vast social implications mainly in the realm of sustainability reporting. As the article explains, sustainability reporting is currently in a phase of transition from a voluntary approach to a more regulated one. This transitional phase demands the exploration of alternative validated means of prioritizing the issues reported. Originality/values - The literature review conducted for this study revealed that no published research has attempted to suggest an alternative practical method of materiality decision making. This article's unique value is that it suggests such a method and presents the methodological reasoning for doing so.
Author: David Alan Remmele
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 518
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Author: Marianne Jennings
Publisher:
ISBN:
Category :
Languages : en
Pages : 224
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Author: Accountants International Study Group
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 32
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