Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability
نویسندگان
چکیده
منابع مشابه
Quantitative Materiality Perspectives and Auditors’ Disposition of Detected Misstatements
*Johnson Graduate School of Management, Cornell University; **Leventhal School of Accounting, Marshall School of Business, University of Southern California. We are grateful for comments from Rob Bloomfield, Dennis Caplan, Shana Clor, Bill Dilla, Tom Dyckman, Bob Libby, Bernardine Low, Derek Oler, Sue Ravenscroft, and workshop participants at Cornell University, Iowa State University, and Ohio ...
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ژورنال
عنوان ژورنال: Journal of Accounting Research
سال: 2019
ISSN: 0021-8456,1475-679X
DOI: 10.1111/1475-679x.12286