The data explosion of the last few years from social media and 'big'data, along with the
impact of disruptive technologies, like blockchain and machine learning, have changed the …

Abstract In 2013, the United Kingdom (UK) Financial Reporting Council (FRC) mandated
independent auditors to provide an expanded audit report to disclose the risks of material …

Purpose This paper aims to investigate materiality judgement providing insights, critiques
and future research paths in light of the open debate on the role of materiality in corporate …

In this study, we examine auditors' reliance on artificial intelligence (AI) systems that are
designed to provide evidence around complex estimates. In an experiment with highly …

Recent reviews of the academic literature indicate that little is known regarding how users
evaluate the materiality levels auditors use or respond to quantitative materiality disclosure …

Changes to the auditors' reports aim to reduce the information gap and make auditing more
transparent. Despite the existence of standards and guidelines research on materiality in …

We investigate how a disclosed risk item and key audit matter (KAM) relatedness combine to
affect investors' riskiness assessment in financial and non‐financial contexts. When …

To improve the usefulness of audit opinions, on 23 March 2021, the China Securities
Regulatory Commission mandated that auditors disclose overall quantitative materiality of …

There are currently no guidelines in the System of Environmental-Economic Accounting
Ecosystem Accounting (SEEA EA) for quantifying and disclosing uncertainty. However …

Accounting standard setters value input from academic research as they deliberate potential
new standards and evaluate the effects of existing standards. In this paper, we argue that …