Shaub, Michael K. - In: International Journal of Accounting, Auditing and … 2 (2005) 4, pp. 347-355
Accountants and auditors in recent financial scandals have been pictured as materialistic, simply calculating … been a truthtelling profession. Materiality, which drives audit priorities, has been institutionalised in accounting and … true. This leads to habitual immaterial misstatements and promotes the view that auditors do not care about truth at all …