The association between European materiality estimates and client integrity, national culture, and litigation-Reference-Cited by-同舟云学术

The association between European materiality estimates and client integrity, national culture, and litigation

Published:2001-12 Issue:4 Volume:36 Page:459-483
ISSN:0020-7063
Container-title:The International Journal of Accounting
language:en
Short-container-title:The International Journal of Accounting

Author:

Arnold Donald F,Bernardi Richard A,Neidermeyer Presha E

Publisher

World Scientific Pub Co Pte Lt

Reference50 articles.

1. Materiality in accounting: current practices in Canada, the UK, and the United States,1974

2. Perceiving of auditor independence: a cross-cultural study;Agacer;International Journal of Accounting Education and Research,1991

3. Auditor's assessment of the competence and integrity of auditee personnel;Anderson;Auditing: A Journal of Practice and Theory,1989

4. Arnold, D. F. Sr., & Bernardi, R. A. An examination of British, Irish, and U.S. partners' responses to ethical dilemmas. Research in Accounting Regulation, 11 (Supplement), 151–173.

5. International accounting and auditing trends;Bavishi,1991

Cited by 15 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Informal institutions in accounting research: A structured literature review;Journal of International Accounting, Auditing and Taxation;2024-06

2. Effects of Differences in National Culture on Auditors' Judgments and Decisions: A Literature Review of Cross-Cultural Auditing Studies from a Judgment and Decision Making Perspective;AUDITING: A Journal of Practice & Theory;2013-11-01

3. Materiality disclosure and litigation risks: A Canadian perspective;International Journal of Disclosure and Governance;2013-03-28

4. Chapter 5 The Influence of Uncertainty Avoidance on Accountants’ Materiality Judgments: A Cross-Cultural Study of German and Italian Accountants;Studies in Managerial and Financial Accounting;2012-03-01

5. 'Audit Materiality - It's Practices; Does It Meet the Expectations of Stakeholders??;SSRN Electronic Journal;2012