The impact of materiality : accounting’s best kept secret

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dc.contributor.author Brennan, Niamh
dc.contributor.author Gray, S. J.
dc.date.accessioned 2011-05-13T13:54:57Z
dc.date.available 2011-05-13T13:54:57Z
dc.date.issued 2005
dc.identifier.citation Asian Academy of Management Journal of Accounting and Finance en
dc.identifier.issn 1823-4992
dc.identifier.uri http://hdl.handle.net/10197/2929
dc.description.abstract 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. Definitions of materiality from legal, accounting and stock exchange sources are compared. The relevance of materiality to various accounting situations is discussed. Methods of calculating quantitative thresholds are described and illustrated. Prior research is reviewed, focussing on materiality thresholds, and on the materiality judgements of auditors, preparers and financial statement users. The paper concludes with some suggestions for future research and for policy makers concerning this best kept accounting secret. en
dc.description.sponsorship Not applicable en
dc.description.externalNotes First published in Asian Academy of Management Journal of Accounting and Finance in 2005. Reprinted in The ICFAI Journal of Accounting Research, (2007) IV (1): 61-84) en
dc.format.extent 177180 bytes
dc.format.mimetype application/pdf
dc.language.iso en en
dc.publisher Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia en
dc.subject Materiality definitions en
dc.subject Materiality thresholds en
dc.subject Materiality rules of thumb en
dc.subject Materiality judgments en
dc.subject.lcsh Materiality (Accounting)--Research en
dc.title The impact of materiality : accounting’s best kept secret en
dc.type Journal Article en
dc.internal.availability Full text available en
dc.internal.webversions Publisher's version
dc.internal.webversions http://web.usm.my/journal/aamjaf/vol%201/1-1.pdf
dc.status Peer reviewed en
dc.identifier.volume 1 en
dc.identifier.startpage 1 en
dc.identifier.endpage 31 en
dc.neeo.contributor Brennan|Niamh|aut|
dc.neeo.contributor Gray|S. J.|aut|
dc.internal.rmsid 1274915


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