Amid the technologies which have caught the attention of business in recent times, the website has been one of the most discussed and debated. In light of the recent dotcom bust, many critics are arguing that websites are less valuable in commercial environments than first thought. eBay however...

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...