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A REVIEW OF MATERIALITY RESEARCH IN AUDITING AND ASSURANCE SERVICES

https://doi.org/10.2139/ssrn.4763606
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inferredcites →https://doi.org/10.1002/(sici)1099-1123(199807)2:2<103::aid-ija27>3.0.co;2-yopenalex-extracted
The assessment and integration of materiality and inherent risk: an analysis of major firms’ audit practices
inferredcites →https://doi.org/10.1007/s11142-012-9218-3openalex-extracted
Qualitative audit materiality and earnings management
inferredcites →https://doi.org/10.1007/s11142-018-9464-0openalex-extracted
Consequences of adopting an expanded auditor’s report in the United Kingdom
inferredcites →https://doi.org/10.1007/s11142-021-09609-5openalex-extracted
Mandatory CSR and sustainability reporting: economic analysis and literature review
inferredcites →https://doi.org/10.1016/j.aos.2005.09.001openalex-extracted
Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort
inferredcites →https://doi.org/10.1016/j.aos.2015.08.002openalex-extracted
Conservatism and Staff Accounting Bulletin No. 108
inferredcites →https://doi.org/10.1016/j.aos.2018.07.001openalex-extracted
Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map
inferredcites →https://doi.org/10.1016/j.aos.2020.101168openalex-extracted
The effect of audit materiality disclosures on investors’ decision making
inferredcites →https://doi.org/10.1016/j.aos.2020.101169openalex-extracted
The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions
inferredcites →https://doi.org/10.1016/j.aos.2021.101265openalex-extracted
Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers
inferredcites →https://doi.org/10.1016/j.aos.2021.101332openalex-extracted
Do auditors’ incentives affect materiality assessments of prior-period misstatements?
inferredcites →https://doi.org/10.1016/j.bar.2014.11.001openalex-extracted
The adoption of the materiality concept in social and environmental reporting assurance: A field study approach
inferredcites →https://doi.org/10.1016/j.cpa.2013.06.001openalex-extracted
A genealogy of accounting materiality
inferredcites →https://doi.org/10.1016/j.cpa.2022.102502openalex-extracted
Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2023.100545openalex-extracted
Empirical research frameworks in a changing world: The case of audit data analytics
inferredcites →https://doi.org/10.1016/j.intaccaudtax.2023.100582openalex-extracted
Is expanded auditor reporting meaningful? UK evidence
inferredcites →https://doi.org/10.1016/j.jacceco.2009.10.002openalex-extracted
The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions
inferredcites →https://doi.org/10.1016/j.jacceco.2015.08.003openalex-extracted
The effect of audit adjustments on earnings quality: Evidence from China
inferredcites →https://doi.org/10.1016/j.jacceco.2017.11.011openalex-extracted
Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2009.07.005openalex-extracted
An investigation of nonprofessional investors’ qualitative materiality judgments incorporating SEC listed vs. non-listed events
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2025.107322openalex-extracted
Convergence in audit materiality: The impact of public disclosure on auditors’ behavior and quality
inferredcites →https://doi.org/10.1080/00014788.2018.1442208openalex-extracted
Processes of auditability in sustainability assurance – the case of materiality construction
inferredcites →https://doi.org/10.1080/01559982.2021.2019958openalex-extracted
Auditors’ application of materiality: insight from the UK
inferredcites →https://doi.org/10.1080/09638180.2018.1469424openalex-extracted
Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements
inferredcites →https://doi.org/10.1108/aaaj-06-2021-5314openalex-extracted
Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling
inferredcites →https://doi.org/10.1108/aaaj-08-2022-5973openalex-extracted
How sustainability assurance work gets done: assurors’ sensemaking, socialization and interactions with clients
inferredcites →https://doi.org/10.1108/medar-11-2020-1062openalex-extracted
In auditor we trust: 44 years of research on the auditor-client relationship and future research directions
inferredcites →https://doi.org/10.1108/qram-07-2021-0141openalex-extracted
Sustainability materiality research: a systematic literature review of methods, theories and academic themes
inferredcites →https://doi.org/10.1111/1099-1123.00034openalex-extracted
The Assessment and Integration of Materiality and Inherent Risk: An Analysis of Major Firms' Audit Practices
inferredcites →https://doi.org/10.1111/1475-679x.12059openalex-extracted
The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions
inferredcites →https://doi.org/10.1111/1475-679x.12286openalex-extracted
Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability
inferredcites →https://doi.org/10.1111/1475-679x.12333openalex-extracted
Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments
inferredcites →https://doi.org/10.1111/1475-679x.12433openalex-extracted
Audit Implications of Non‐GAAP Reporting
inferredcites →https://doi.org/10.1111/1475-679x.12453openalex-extracted
The Costs of Waiving Audit Adjustments
inferredcites →https://doi.org/10.1111/1475-679x.12506openalex-extracted
Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence
inferredcites →https://doi.org/10.1111/1911-3846.12162openalex-extracted
Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports
inferredcites →https://doi.org/10.1111/1911-3846.12458openalex-extracted
The Materiality of Accounting Errors: Evidence from SEC Comment Letters
inferredcites →https://doi.org/10.1111/1911-3846.12648openalex-extracted
Challenging Global Group Audits: The Perspective of US Group Audit Leads*
inferredcites →https://doi.org/10.1111/1911-3846.12649openalex-extracted
Root Cause Analysis and Its Effect on Auditors' Judgments and Decisions in an Integrated Audit*
inferredcites →https://doi.org/10.1111/1911-3846.12713openalex-extracted
Immaterial Error Corrections and Financial Reporting Reliability*
inferredcites →https://doi.org/10.1111/1911-3846.12721openalex-extracted
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*
inferredcites →https://doi.org/10.1111/1911-3846.12795openalex-extracted
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*
inferredcites →https://doi.org/10.1111/1911-3846.12877openalex-extracted
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion
inferredcites →https://doi.org/10.1111/j.1467-629x.2010.00398.xopenalex-extracted
Fifty-year overview of judgment and decision-making research in accounting
inferredcites →https://doi.org/10.1111/j.1467-629x.2012.00499.xopenalex-extracted
Fifteen years in the trenches: Auditor–client negotiations exposed and explored
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01108.xopenalex-extracted
The Case of Sustainability Assurance: Constructing a New Assurance Service *
inferredcites →https://doi.org/10.1177/0148558x9701200102openalex-extracted
An Examination of Factors Affecting the Decision to Waive Audit Adjustments
inferredcites →https://doi.org/10.1506/car.24.4.5openalex-extracted
Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions
inferredcites →https://doi.org/10.2139/ssrn.1517278openalex-extracted
Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees
inferredcites →https://doi.org/10.2139/ssrn.1846576openalex-extracted
Investors' Response to Revelations of Prior Uncorrected Misstatements
inferredcites →https://doi.org/10.2139/ssrn.2032822openalex-extracted
Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions
inferredcites →https://doi.org/10.2139/ssrn.3973688openalex-extracted
On the Real Effects of Changes in Definitions of Materiality
inferredcites →https://doi.org/10.2139/ssrn.4210652openalex-extracted
Creating a Practitioner-Focused Research Synthesis: A New Skill for Accounting Researchers
inferredcites →https://doi.org/10.2308/acch-50060openalex-extracted
Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors
inferredcites →https://doi.org/10.2308/acch-50410openalex-extracted
An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting
inferredcites →https://doi.org/10.2308/acch-50921openalex-extracted
Behind the Numbers: Insights into Large Audit Firm Sampling Policies
inferredcites →https://doi.org/10.2308/acch.2008.22.1.91openalex-extracted
Negotiation Research in Auditing
inferredcites →https://doi.org/10.2308/acch.2009.23.1.19openalex-extracted
Staff Accounting Bulletin No. 108 Disclosures: Descriptive Evidence from the Revelation of Accounting Misstatements
inferredcites →https://doi.org/10.2308/acch.2010.24.1.41openalex-extracted
An Analysis of the Underlying Causes Attributed to Restatements
inferredcites →https://doi.org/10.2308/accr-50314openalex-extracted
Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing Is Enough?
inferredcites →https://doi.org/10.2308/accr-50332openalex-extracted
Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement
inferredcites →https://doi.org/10.2308/accr-50800openalex-extracted
Does Mandatory Rotation of Audit Partners Improve Audit Quality?
inferredcites →https://doi.org/10.2308/accr-51954openalex-extracted
Offsetting Misstatements: The Effect of Misstatement Distribution, Quantitative Materiality, and Client Pressure on Auditors' Judgments
inferredcites →https://doi.org/10.2308/accr-52032openalex-extracted
The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions
inferredcites →https://doi.org/10.2308/accr.00000036openalex-extracted
Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies
inferredcites →https://doi.org/10.2308/accr.2005.80.3.897openalex-extracted
The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions
inferredcites →https://doi.org/10.2308/accr.2008.83.6.1461openalex-extracted
Reducing Management’s Influence on Auditors’ Judgments: An Experimental Investigation of SOX 404 Assessments
inferredcites →https://doi.org/10.2308/accr.2009.84.3.659openalex-extracted
Materiality Decisions and the Correction of Accounting Errors
inferredcites →https://doi.org/10.2308/ajpt-1131334openalex-extracted
An Empirical Investigation of the Auditor's Decision to Project Errors.
inferredcites →https://doi.org/10.2308/ajpt-18-032openalex-extracted
Asymmetric Investor Materiality and the Effects of Disclosure
inferredcites →https://doi.org/10.2308/ajpt-18-088openalex-extracted
Audit Partners' Judgments and Challenges in the Audits of Internal Control over Financial Reporting
inferredcites →https://doi.org/10.2308/ajpt-19-019openalex-extracted
Financial Statement Disaggregation and Auditor Effort
inferredcites →https://doi.org/10.2308/ajpt-50007openalex-extracted
The Impact of Client and Misstatement Characteristics on the Disposition of Proposed Audit Adjustments
inferredcites →https://doi.org/10.2308/ajpt-50394openalex-extracted
Audit Sampling Research: A Synthesis and Implications for Future Research
inferredcites →https://doi.org/10.2308/ajpt-50669openalex-extracted
Field Data on Accounting Error Rates and Audit Sampling
inferredcites →https://doi.org/10.2308/ajpt-50784openalex-extracted
Misstatements in Financial Statements: The Relationship between Inherent and Control Risk Factors and Audit Adjustments
inferredcites →https://doi.org/10.2308/ajpt-50876openalex-extracted
CSR and Assurance Services: A Research Agenda
inferredcites →https://doi.org/10.2308/ajpt-50882openalex-extracted
Materiality Guidance of the Major Public Accounting Firms
inferredcites →https://doi.org/10.2308/ajpt-51080openalex-extracted
Audit Committee Incentives and the Resolution of Detected Misstatements
inferredcites →https://doi.org/10.2308/ajpt-51667openalex-extracted
Multinational Group Audits: Problems Faced in Practice and Opportunities for Research
inferredcites →https://doi.org/10.2308/ajpt-51683openalex-extracted
Do Approaching Deadlines Influence Auditors' Materiality Assessments?
inferredcites →https://doi.org/10.2308/ajpt-51684openalex-extracted
Big Data and Analytics in the Modern Audit Engagement: Research Needs
inferredcites →https://doi.org/10.2308/ajpt-52153openalex-extracted
The Joint Role of Auditors' and Auditees' Incentives and Disincentives in the Resolution of Detected Misstatements
inferredcites →https://doi.org/10.2308/ajpt-52318openalex-extracted
A Comparative Analysis of Investor and Auditor Materiality Judgments
inferredcites →https://doi.org/10.2308/ajpt-52491openalex-extracted
The Effect of a Prompt to Adopt the Prudent Official's Perspective on Auditors' Judgments of the Severity of Control Deficiencies
inferredcites →https://doi.org/10.2308/aud.2005.24.2.153openalex-extracted
A Review and Integration of Empirical Research on Materiality: Two Decades Later
inferredcites →https://doi.org/10.2308/aud.2005.24.2.69openalex-extracted
A Longitudinal Investigation of Auditor Error Projection Decisions
inferredcites →https://doi.org/10.2308/aud.2005.24.supplement.41openalex-extracted
Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective
inferredcites →https://doi.org/10.2308/aud.2007.26.1.71openalex-extracted
Auditors' Decisions on Audit Differences that Affect Significant Earnings Thresholds
inferredcites →https://doi.org/10.2308/aud.2008.27.1.67openalex-extracted
The Influence of Auditor Experience on the Persuasiveness of Information Provided by Management
inferredcites →https://doi.org/10.2308/aud.2010.29.2.175openalex-extracted
Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing
inferredcites →https://doi.org/10.2308/aud.2010.29.2.233openalex-extracted
An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers
inferredcites →https://doi.org/10.2308/bria-2023-010openalex-extracted
Auditor Materiality Disclosures and Investor Trust: How to Address Conditional Risks of Disclosure Mandates
inferredcites →https://doi.org/10.2308/bria-51339openalex-extracted
Joint Impact of Materiality Guidance and Justification Requirement on Auditors' Planning Materiality
inferredcites →https://doi.org/10.2308/ciia-51142openalex-extracted
An Updated Analysis of Enforcement Actions against Engagement Quality Reviewers
inferredcites →https://doi.org/10.2308/horizons-19-114openalex-extracted
Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures
inferredcites →https://doi.org/10.2308/horizons-2020-108openalex-extracted
Auditor Materiality Threshold and Audit Quality—Evidence from the Revised ISA 700 in the United Kingdom
inferredcites →https://doi.org/10.2308/horizons-2022-198openalex-extracted
The Unintended Consequences of Audit Materiality Disclosures on Whistleblowing Intentions
inferredcites →https://doi.org/10.2308/tar-2020-0152openalex-extracted
Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China
inferredcites →https://doi.org/10.2308/tar-2020-0441openalex-extracted
Do Audit Committees and Auditors Coordinate Effort? Evidence from Risk Areas, Materiality and Meetings
inferredcites →https://doi.org/10.2308/tar-2021-0716openalex-extracted
The Economic Consequences of Heightened Materiality Uncertainty: An Auditing Perspective
inferredcites →https://doi.org/10.2308/tar-2023-0145openalex-extracted
Understanding the Sustainability Reporting Landscape and Research Opportunities in Accounting
inferredcites →https://doi.org/10.4324/9781315710129-30openalex-extracted
Writing a literature review in Behavioural Accounting Research
inferredcites →https://doi.org/10.2308/accr-50185openalex-snapshot
Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees
inferredcites →https://doi.org/10.2308/ajpt-10303openalex-snapshot
Investors' Response to Revelations of Prior Uncorrected Misstatements
inferredcites →https://doi.org/10.2308/ajpt-50345openalex-snapshot
Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions
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