Browsing College of Business and Law by Subject "Materiality (Accounting)--Research"

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The impact of materiality : accounting’s best kept secret

Brennan, Niamh ; Gray, S. J. (Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia, 2005)

This paper comprises a review of the literature on materiality in accounting. The paper starts by examining the context in which materiality is relevant, and the problems arising from applying the concept in practice. ...