A review of materiality research

Takiah Mohd Iskandar and Errol R Iselin

Accounting Forum, 1999, vol. 23, issue 3, 209-239

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.

Date: 1999
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DOI: 10.1111/1467-6303.00013

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