Materiality disclosure and litigation risks: A Canadian perspective

This article investigates the perceptions of auditors (accounting firms), preparers (industry) and users (banks) of financial statements on the disclosure of a materiality list using the survey method. The materiality list is a subjective compilation by the auditor of unadjusted differences such as...

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Veröffentlicht in:	International journal of disclosure and governance 2014-08, Vol.11 (3), p.284-298
Hauptverfasser:	Cox, Raymond AK, Dayanandan, Ajit, Donker, Han
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountability Accounting/Auditing Auditing Auditors Business and Management Corporate Finance Corporate Governance Decision making Disclosure Fair presentation FASB statements Financial statements Fraud Gender Litigation Materiality Original Article Staff accounting bulletins
Online-Zugang:	Volltext
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