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| Author: | Arnold Sr., D.F. Bernardi, R.A. Neidermeyer, P.E. |
| Title: | The association between European materiality estimates and client integrity, national culture, and litigation |
| Journal: | International Journal of Accounting
2001 : VOL. 36:4, p. 459-483 |
| Index terms: | AUDITORS CLIENTS CULTURE LITIGATION MATERIALITY EUROPE |
| Language: | eng |
| Abstract: | The research examines the differences in materiality estimates for a sample of 181 experienced auditors for Big-Six firms located in Denmark, Ireland, Italy, Spain, Sweden, The Netherlands, and the UK. The authors asked each auditor to estimate materiality for a client whose integrity his/her firm rated as either high or low (Ir. Account. Rev. 1, 1994, 1). The research found that low client-integrity ratings resulted in lower materiality estimates for the European auditors. |
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