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An Empirical Investigation of the Concept of Materiality in Accounting and Its Application in Financial Reporting

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Author :
Release : 1969
Genre : Accounting
Kind : eBook
Book Rating : /5 ( reviews)

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Book Synopsis An Empirical Investigation of the Concept of Materiality in Accounting and Its Application in Financial Reporting by : Paul Frishkoff

Download or read book An Empirical Investigation of the Concept of Materiality in Accounting and Its Application in Financial Reporting written by Paul Frishkoff. This book was released on 1969. Available in PDF, EPUB and Kindle. Book excerpt:

An Empirical Investigation of the Concept of Materiality in Accounting and Its Application in Financial Reporting

Download An Empirical Investigation of the Concept of Materiality in Accounting and Its Application in Financial Reporting PDF Online Free

Author :
Release : 1976
Genre : Accounting
Kind : eBook
Book Rating : /5 ( reviews)

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Book Synopsis An Empirical Investigation of the Concept of Materiality in Accounting and Its Application in Financial Reporting by : Paul Michael Frishkoff

Download or read book An Empirical Investigation of the Concept of Materiality in Accounting and Its Application in Financial Reporting written by Paul Michael Frishkoff. This book was released on 1976. Available in PDF, EPUB and Kindle. Book excerpt:

Materiality

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Author :
Release : 1985
Genre : Business & Economics
Kind : eBook
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Book Synopsis Materiality by : Chris Robinson

Download or read book Materiality written by Chris Robinson. This book was released on 1985. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Concept of Materiality in Accounting and Its Application in Financial Reporting

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Author :
Release : 1971
Genre : Accounting
Kind : eBook
Book Rating : /5 ( reviews)

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Book Synopsis The Concept of Materiality in Accounting and Its Application in Financial Reporting by : David E. DeMers

Download or read book The Concept of Materiality in Accounting and Its Application in Financial Reporting written by David E. DeMers. This book was released on 1971. Available in PDF, EPUB and Kindle. Book excerpt:

A General Approach for the Determination of Materiality

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Author :
Release : 1979
Genre : Accounting
Kind : eBook
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Book Synopsis A General Approach for the Determination of Materiality by : Sudro Brown

Download or read book A General Approach for the Determination of Materiality written by Sudro Brown. This book was released on 1979. Available in PDF, EPUB and Kindle. Book excerpt:

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