Managerial Finance


Accounting and Finance

Table Of Contents: Volume 22 Issue 9

The Relationship Between Materiality Thresholds and Judgments of Fraud Risk

Richard A. Bernardi, Karen V. Pincus

Researchers and practitioners have long debated the arguments in favor of and against providing specific mathematical materiality guidelines in auditing standards. Yet…

Materiality and Risk Judgements: A Review of Users' Expectations

Michael R. De Martinis, Ashley W. Burrowes

In reviewing contemporary literature on materiality judgement and the audit expectations gap (AEG), this paper considers an apparent void concerning that aspect of the AEG…

Materiality and Audit Risk Modelling: Financial Management Perspective

H. Gin Chong, Reader, Gerald Vinten

Risk is closely associated with return of investments and materiality. Investments with considerably higher risk normally attract a higher rate of return. Whereas, higher…

Mitigating The Auditor's Legal Risk

Marianne Jennings, Dan C. Kneer, Philip M.J. Reckers

“The definition of auditing calls for the communication of the degree of correspondence between assertions and established criteria” [ASOBAC, 1973]. As the profession has…

Auditing Risk, Materiality & Judgement Standards: An International Comparison

Michael J. Pratt, Karen Van Peursem

In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and judgement are fundamental auditing concepts which should…



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  • Professor Don Johnson