Materiality (auditing)

Field
Subfield
Domain
OpenAlex	C123307717

Smeal faculty

• Mark W. Dirsmith - score 1.7
• Mihail Velikov - score 0.8

Papers

• Materiality judgments and audit firm culture: Social-behavioral and political perspectives (1994) - cites 91
• Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective (1992) - cites 64
• Disclosure, Materiality Thresholds, and the Cost of Capital: Evidence from Federal Open Market Committee Announcements (2024) - cites 4