Houghton, Keith; Jubb, Christine; Kend, Mike
Purpose: This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports, auditee managements, suppliers to the market for audit services and auditing standard setters and regulators. Design/methodology/approach: This paper reports findings arising from face-to-face office interviews with individuals representing identified groups of...[Show more]
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