David, Raul; Abeysekera, Indra - In: Journal of Risk and Financial Management 14 (2021) 6, pp. 1-20
The concept of materiality, originating in the accounting domain and applied in the auditing domain, is an essential tool for improving audit quality. A renewed interest in materiality research emerged in Australia after submitting Exposure Draft no. 243 by the Australian Accounting Standards...