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- Title
Discussion of The Effects of Reporting Auditor Materiality Levels Publicly, Privately, or Not at All in an Experimental Markets Setting.
- Authors
Jackson, Peter D.
- Abstract
The article presents a discussion of the effects of reporting auditor materiality levels publicly, privately, or not at all in an experimental markets setting. The direct interest arises because, despite the fact that no professional requirement has yet mandated the disclosure by auditors of materiality levels, such disclosure is beginning to occur in practice. Audit materiality is an amount which, even if it led to misstated net income, would not affect the decision of readers of the financial statements, or so auditors believe.
- Subjects
AUDITORS; FINANCIAL disclosure; AUDITOR-client relationships; FINANCIAL performance; AUDITING; INSTITUTIONAL market; BUSINESS records
- Publication
Auditing: A Journal of Practice & Theory, 1990, Vol 9, p227
- ISSN
0278-0380
- Publication type
Article