The association between European materiality estimates and client integrity, national culture, and litigation

International Journal of Accounting

Volumn 36, Issue 4, 2001, Pages 459-483

  Arnold, Donald F ^a   Bernardi, Richard A ^b   Neidermeyer, Presha E ^a  

^a UNION COLLEGE   (United States)

^b ROGER WILLIAMS UNIVERSITY   (United States)

Author keywords

Client integrity; Culture; Litigation; Materiality

Indexed keywords

EID: 2542448599     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(01)00122-4     Document Type: Article

References (5)

1. Accountants International Study Group. (1974). Materiality in accounting: current practices in Canada, the UK, and the United States.
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3. Anderson, U. L., & Marchant, G. (1989). Auditor's assessment of the competence and integrity of auditee personnel. Auditing: A Journal of Practice and Theory, 8, 1-21 (Supplement).
4. Arnold, D. F. Sr., & Bernardi, R. A. An examination of British, Irish, and U.S. partners' responses to ethical dilemmas. Research in Accounting Regulation, 11, 151-173 (Supplement).
5. Bavishi, V. B. (1991). International accounting and auditing trends. Princeton, NJ: Center for International Financial Analysis and Research.