Purpose – This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports, auditee managements, suppliers to the market for audit...

Purpose – The purpose of this exploratory study is to gain a better understanding of the motivations behind private equity (PE) activities in Australia. Design/methodology/approach – This paper reports findings arising from face-to-face semi-structured interviews with individuals...