Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

Keyphrases

• Financial Reporting Quality 100%
• Auditors 100%
• Size Dependence 40%
• Client Characteristics 40%
• Public Company Accounting Oversight Board (PCAOB) 40%
• Policy Documents 20%
• Construct Validity 20%
• Financial Performance 20%
• Internal Policy 20%
• Financial Statements 20%
• Restatements 20%
• Audit Fees 20%
• Traditional Rule 20%
• Financial Reporting 20%
• Audit Firms 20%
• Inspection Process 20%
• Audit Adjustments 20%
• Pre-tax Income 20%
• Materiality Assessment 20%
• Audit Hours 20%
• Audit Inspections 20%

Computer Science

• Financial Reporting 100%
• Internal Policy 33%
• Relative Importance 33%
• Construct Validity 33%
• Financial Statement 33%
• Inspection Process 33%

Economics, Econometrics and Finance

• Accounting 100%
• Public Company 66%
• Financial Statement 33%
• Audit Fees 33%