There has been a renewed interest in the concept of materiality motivated by concerns at the
Securities and Exchange Commission, the Sarbanes‐Oxley Act, and the Auditing Standards …

This paper presents a comparative analysis of three American (Enron, WorldCom and
HealthSouth) and three European (Parmalat, Royal Ahold and Vivendi Universal) corporate …

This paper examines the materiality guidance for eight of the largest US public accounting
firms. Knowledge of how materiality guidance is integrated into a firm's methodology is …

This study investigates how manager and auditor incentives, along with audit committee
characteristics, are associated with materiality judgments about detected misstatements …

The study of auditor–client management (ACM) negotiations dates back 20 years with the
publication of the first analytical model of negotiations in 1991. However, that article made …

Purpose The purpose of this paper is to explore the role and implications of storytelling and
narrative as a means of making sense of, and giving sense to, the ambiguous concept of …

We examine the impact of audit firm versus partner rotation on non-professional investors'
independence-related perceptions, extending prior research on auditor rotation and …

Audit practitioners, standards, and regulators continually emphasize the importance of
professional judgment in the audit of complex processes and financial estimates. Despite …

This study examines the accounting errors committed by public charities as revealed by
searching for disclosures of their corrections in auditor reports, financial statements, and …

Recent SASs (eg, SAS No. 114 (AICPA 2006b) and SAS No. 115 (AICPA 2008a)) expand
required and optional communications from auditors to their clients. Given that some state …