haku: @indexterm INTERDISCIPLINARY RESEARCH / yhteensä: 24
viite: 23 / 24
| Tekijä: | Schwarzinger, P. |
| Otsikko: | Das Materiality-Konzept als interdisziplinäres Forschungsgebiet. |
| Lehti: | Journal für Betriebswirtschaft
1994 : VOL. 44:6, p. 282-291 |
| Asiasana: | MATERIALITY ACCOUNTING INTERDISCIPLINARY RESEARCH |
| Kieli: | ger |
| Tiivistelmä: | The problem of materiality is a heavily discussed matter in the accounting and auditing environment. The idea is to define limits under or above which an amount should be presumed to be material or not, obeying the underlying concept that financial statements should provide a true and fair view to external analysts. Researchers try to interpret the formation of materiality judgments either as a technical a cognitive or most recently as a social-behavioral phenomenon. Tha article shall give an overview of the main strategies and approaches concerning materiality. It is evident that the application of any strategy may lead to different results in the materiality judgment process. |
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