Materiality and Principal - Agent Theory

Materialita a vztahy zastoupení

Michal Bobek

Český finanční a účetní časopis, 2014, vol. 2014, issue 4, 149-156

Abstract: The article is a discussion to the Libby and Brown's article: Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement. The first part of the article describes the original research of the authors, including theoretical base, experiment and its conditions and results of the research. The second part presents the strengths and weaknesses of the article and offers way for future improvement. The last part adopts the results of the research on the Principal - Agent Theory in the assurance services.

Keywords: Discussion; Materiality; Principal - Agent Theory; Diskuze; Materialita; Vztahy zastoupení (search for similar items in EconPapers)
JEL-codes: G02 M41 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.18267/j.cfuc.430

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