The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate … using a panel data approach. The regression test showed that the level of materiality, stakeholder engagement, and corporate … dimension found that materiality disclosure has a significant positive effect on the relative quantity disclosure and has no …

firms present materiality-a reporting concept associated with fair representation and relevance of information-in their CSR …

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 … stakeholders in the market for audit services about the issue of "materiality" as this concept is applied in auditing. The …

materiality determination beforehand. At base, materiality determinations address the all-important question of what the scope and … criteria for analysis must be in each case, recognizing that in principle no two organizations are alike. Materiality … presupposes their relevance. In this paper, we present and advocate for a specific approach for how best to make materiality …