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| Author: | Chewning, G. Pany. K. Wheeler, S. |
| Title: | Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds |
| Journal: | Journal of Accounting Research
1989 : SPRING, VOL:27:1, p.78-96 |
| Index terms: | AUDITING AUDITING STANDARDS |
| Language: | eng |
| Abstract: | The paper uses audit reports of companies that have changed accounting principles. The authors want to give evidence on how audits interpret the materiality concept. The results obtained show (1) consistency modifications are issued at much smaller effects on operating incomes than would be suggested by the literature; (2) holding the income effect constant, more frequent modifications are issued for a discretionary change (LIFO adoption) than for two nondiscriminatory changes (compensated absences and foreign currency changes). |
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