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Modeling Materiality Judgments Of Audit Partners

Author

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  • MORIARITY, S
  • BARRON, FH

Abstract

No abstract is available for this item.

Suggested Citation

  • Moriarity, S & Barron, Fh, 1976. "Modeling Materiality Judgments Of Audit Partners," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 320-341.
    • Handle: RePEc:bla:joares:v:14:y:1976:i:2:p:320-341
    DOI: http://hdl.handle.net/10.2307/2490546
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    Citations

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    Cited by:

    1. Niamh Brennan & Sidney J. Gray, 2005. "The Impact of Materiality: Accounting's Best Kept Secret," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 1(1), pages 1-30.
    2. Stefano Azzali & Tatiana Mazza & Luca Fornaciari & Laura Trinchera, 2021. "Effects of Materiality Assessment on Internal Controls over Financial Reporting Maturity," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(11), pages 1-17, July.
    3. Javier Montoya del Corte & Francisco Javier Martínez García & Ana Fernández Laviada, 2010. "Effective use of qualitative materiality factors: evidence from Spain," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(5), pages 458-483, May.
    4. Hassan Lahbari & Riadh Manita, 2011. "L'impact des facteurs qualitatifs sur les jugements éthiques de la matérialité en audit," Post-Print hal-00650541, HAL.
    5. Gullkvist, Benita & Jokipii, Annukka, 2013. "Perceived importance of red flags across fraud types," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 44-61.
    6. Mark W. Dirsmith & Mark A. Covaleski & John P. Mcallister, 1985. "Of paradigms and metaphors in auditing thought," Contemporary Accounting Research, John Wiley & Sons, vol. 2(1), pages 46-68, September.

    More about this item

    Keywords

    Auditing; Materiality; Audit partners; Scaling;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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