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A review of materiality research

Author

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  • Takiah Mohd Iskandar
  • Errol R Iselin

Abstract

This paper presents a review of the research literature on materiality. Previous research in materiality shows inconsistencies in judgments among auditors and other groups. Research findings suggest that variations in materiality judgments may be due to a number of factors including personality, contextual differences, and audit structure, or due to the absence of a clear materiality guideline. The objectives of this paper are to evaluate the development of research on materiality, identify variables that may have potential effects on materiality judgments, and establish the future direction of research in this area.

Suggested Citation

  • Takiah Mohd Iskandar & Errol R Iselin, 1999. "A review of materiality research," Accounting Forum, Taylor & Francis Journals, vol. 23(3), pages 209-239, September.
    • Handle: RePEc:taf:accfor:v:23:y:1999:i:3:p:209-239
    DOI: 10.1111/1467-6303.00013
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    Cited by:

    1. Audrius Masiulevičius & Vaclovas Lakis, 2018. "Differentiation of performance materiality in audit based on business needs," Post-Print hal-02121042, HAL.
    2. Edgley, Carla, 2014. "A genealogy of accounting materiality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 255-271.
    3. Prerana Agrawal & Jacqueline Birt & Lyndie Bayne & Nikki Schonfeldt, 2022. "The use of case studies in developing students’ understanding of the concept ‘material misstatement’," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1307-1338, April.
    4. Edgley, Carla & Jones, Michael J. & Atkins, Jill, 2015. "The adoption of the materiality concept in social and environmental reporting assurance: A field study approach," The British Accounting Review, Elsevier, vol. 47(1), pages 1-18.
    5. 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.
    6. Julia Baldauf & Marcel Steller & Rudolf Steckel, 2015. "The Influence of Audit Risk and Materiality Guidelines on Auditors’ Planning Materiality Assessment," Accounting and Finance Research, Sciedu Press, vol. 4(4), pages 1-97, November.
    7. Saher Aqel, 2011. "Auditors’ Assessments of Materiality Between Professional Judgment and Subjectivity," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 4(4), pages 72-88, August.
    8. Audrius Masiulevičius & Vaclovas Lakis, 2018. "Differentiation of performance materiality in audit based on business needs," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 115-124, September.
    9. 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.
    10. Gullkvist, Benita & Jokipii, Annukka, 2013. "Perceived importance of red flags across fraud types," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 44-61.

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