haku: @indexterm Materiality / yhteensä: 18
viite: 10 / 18
Tekijä: | Arnold Sr., D.F. Bernardi, R.A. Neidermeyer, P.E. |
Otsikko: | The association between European materiality estimates and client integrity, national culture, and litigation |
Lehti: | International Journal of Accounting
2001 : VOL. 36:4, p. 459-483 |
Asiasana: | AUDITORS CLIENTS CULTURE LITIGATION MATERIALITY EUROPE |
Kieli: | eng |
Tiivistelmä: | 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. |
SCIMA