Factors affecting auditors' assessments of planning materiality

Auditing

Volumn 22, Issue 2, 2003, Pages 297-307

  Blokdijk, Hans ^a   Drieenhuizen, Fred ^b   Simunic, Dan A ^c   Stein, Michael T ^d  

^a VU UNIVERSITY AMSTERDAM   (Netherlands)

^b Ernst and Young   (Netherlands)

^c UNIVERSITY OF BRITISH COLUMBIA   (Canada)

^d UNIVERSITY OF OREGON   (United States)

Author keywords

Archival data; Dutch audits; Planning materiality

Indexed keywords

EID: 3142615381     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2003.22.2.297     Document Type: Article

References (12)

1. American Institute of Certified Public Accountants (AICPA). 1998. Codification of Statements on Auditing Standards. New York, NY: AICPA.
2. _. 1999. Audit Sampling. Audit Practice Release. New York, NY: AICPA.
3. Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economic (December): 99-126.
4. Elliot, R. K. 1983. Unique audit methods: Peat Marwick International. Auditing: A Journal of Theory & Practice 2 (Spring): 1-12.
5. Davidson, R., and J. MacKinnon. 1993. Estimation and Inference in Econometrics. New York, NY: Oxford University Press.
6. Guy, D. M., and D. R. Carmichael. 2000. Practioner's Guide to GAAS 2000. New York, NY: John Wiley & Sons.
7. Holstrum, G. L., and W. F. Messier, 1982. A review and integration of empirical research on materiality. Auditing: A Journal of Practice & Theory 2 (Fall): 45-63.
8. Icerman, R. C., and W. A. Hillison. 1991. Disposition of audit-detected errors: Some evidence on evaluative materiality. Auditing: A Journal of Practice & Theory 10 (Spring): 22-34.
9. International Federation of Accountants (IFAC). 1997. Codification of International Standards on Auditing. New York, NY: IFAC.
10. Kinney, Jr., W. R 2000. Information Quality Assurance and Internal Control for Management Decision Making. New York, NY: Irwin McGraw-Hill.
11. Securities and Exchange Commission (SEC). 1999. Materiality. Staff Accounting Bulletin No. 99. Washington, D.C.: Government Printing Office.
12. Warren, C. S., and R. K. Elliot. 1986. Materiality and audit risk - A descriptive study. Working paper.