TY  - JOUR
AB  - Public administration theory suggests that increased accountability in the public sector influences the auditor to lower materiality levels; thereby increasing the audit sample size; which decreases the likelihood of an inappropriate opinion. Accounting theory posits that engagement risk leads the auditor to lower materiality levels to decrease the likelihood of rendering an inappropriate opinion, in an effort to avoid litigation. The results of this study indicate, that in public sector entities, accountability guides the auditors’ materiality decisions.
VL  - 12
IS  - 1
SN  - 1096-3367
DO  - 10.1108/JPBAFM-12-01-2000-B001
UR  - https://doi.org/10.1108/JPBAFM-12-01-2000-B001
AU  - Sinason David H.
PY  - 2000
Y1  - 2000/01/01
TI  - A study of the effects of accountability and engagement risk on auditor materiality decisions in public sector audits
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 1
EP  - 21
Y2  - 2024/04/23
ER  -