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Materiality judgments and audit firm culture: Social-behavioral and political perspectives

  • Published:1994-05 Issue:4-5 Volume:19 Page:355-380
  • ISSN:0361-3682
  • Container-title:Accounting, Organizations and Society
  • language:en
  • Short-container-title:Accounting, Organizations and Society

Author:

Carpenter Brian W.,Dirsmith Mark W.,Gupta Parveen P.

Publisher

Elsevier BV

Subject

Information Systems and Management,Organizational Behavior and Human Resource Management,Sociology and Political Science,Accounting

Reference114 articles.

1. The System of Professions;Abbott,1988

2. An Examination of the Effects of Experience and Task Complexity on Audit Judgments;Abdolmohammadi;Accounting Review,1987

3. Opinions of the Accounting Principles Board;American Institute of Certified Public Accountants,1973

4. The Commission on Auditor's Responsibilities: Report, Conclusions, and Recommendations;American Institute of Certified Public Accountants,1978

5. Statement on Auditing Standards No. 39: Audit Sampling;American Institute of Certified Public Accountants,1981

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1. Auditor judgment in the fourth industrial revolution;Contemporary Accounting Research;2023-11-02

2. Corporate social responsibility communication in the ICT sector: digital issues, greenwashing, and materiality;International Journal of Corporate Social Responsibility;2023-09-26

3. Materialidade em auditoria: Os contextos que impactam subjetivamente no julgamento de auditores independentes;RC&C. Revista de Contabilidade e Controladoria;2023-08-21

4. Materiality in The Context of Sustainability;Advances in Earth and Environmental Science;2023-05-10

5. Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory;Corporate Social Responsibility and Environmental Management;2023-03-28
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