IDEAS home Printed from https://ideas.repec.org/a/bla/joares/v27y1989i1p78-96.html
   My bibliography  Save this article

Auditor Reporting Decisions Involving Accounting Principle Changes - Some Evidence On Materiality Thresholds

Author

Listed:
  • CHEWNING, G
  • PANY, K
  • WHEELER, S

Abstract

No abstract is available for this item.

Suggested Citation

  • Chewning, G & Pany, K & Wheeler, S, 1989. "Auditor Reporting Decisions Involving Accounting Principle Changes - Some Evidence On Materiality Thresholds," Journal of Accounting Research, Wiley Blackwell, vol. 27(1), pages 78-96.
    • Handle: RePEc:bla:joares:v:27:y:1989:i:1:p:78-96
    DOI: http://hdl.handle.net/10.2307/2491208
    as

    Download full text from publisher

    File URL: http://www.jstor.org/stable/pdf/2491208.pdf
    Download Restriction: no
    File URL: https://libkey.io/http://hdl.handle.net/10.2307/2491208?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Heitzman, Shane & Wasley, Charles & Zimmerman, Jerold, 2010. "The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 109-132, February.
    2. Akhilesh Chandra & Thomas G. Calderon, 2009. "Information intensity, control deficiency risk, and materiality," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(3), pages 220-232, March.
    3. Roberto Aprile & David Alexander & Federica Doni, 2023. "Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2219-2233, September.
    4. K. Raghunandan, 1993. "Predictive Ability of Audit Qualifications for Loss Contingencies," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 612-634, March.
    5. Terence Bu†Peow NG & Hun†Tong Tan, 2007. "Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1171-1192, December.
    6. 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.
    7. Edgley, Carla, 2014. "A genealogy of accounting materiality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 255-271.
    8. Hassan Lahbari & Riadh Manita, 2011. "L'impact des facteurs qualitatifs sur les jugements éthiques de la matérialité en audit," Post-Print hal-00650541, HAL.
    9. Ann Gaeremynck & Marleen Willekens, 2003. "The endogenous relationship between audit-report type and business termination: evidence on private firms in a non-litigious environment," Accounting and Business Research, Taylor & Francis Journals, vol. 33(1), pages 65-79.
    10. Tae G. Ryu & Chul-Young Roh, 2007. "The Auditor's Going-Concern Opinion Decision," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 6(2), pages 89-101, August.
    11. Raul David & Indra Abeysekera, 2021. "Auditor Judgements after Withdrawal of the Materiality Accounting Standard in Australia," JRFM, MDPI, vol. 14(6), pages 1-20, June.
    12. Canace, Thomas G. & Hatfield, Richard C. & Jackson, Scott B., 2016. "Conservatism and Staff Accounting Bulletin No. 108," Accounting, Organizations and Society, Elsevier, vol. 52(C), pages 15-31.
    13. David E. Vance, 2022. "A Meta Analysis of Materiality Studies," Accounting and Finance Research, Sciedu Press, vol. 11(1), pages 1-1, February.
    14. Matthias Wolz, 2004. "Die Festlegung von Wesentlichkeitsgrenzen in der deutschen Wirtschaftsprüfungspraxis," Schmalenbach Journal of Business Research, Springer, vol. 56(2), pages 122-145, March.
    15. Heather Lovell & Jan Bebbington & Carlos Larrinaga & Thereza Raquel Sales de Aguiar, 2013. "Putting Carbon Markets into Practice: A Case Study of Financial Accounting in Europe," Environment and Planning C, , vol. 31(4), pages 741-757, August.
    16. Jong-Shin Wei, 2007. "Book Review -- World Investment Prospects to 2010 ¡V Boom or Backlash?," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 6(2), pages 179-180, August.

    More about this item

    Keywords

    Auditing; Materiality; Changes in accounting principle; Big Eight;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:joares:v:27:y:1989:i:1:p:78-96. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0021-8456 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.