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 …

emphasized materiality principle. Group-based Fuzzy AHP and Textual Analysis aim to excavate and assess senior managers' and …

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 …

This paper presents a framework for analysing the different ways in which materiality impacts environmental policy and … governance. It draws on notions from the wider literature on materiality and integrates relevant insights into a theory on policy … analysing the different ways in which materiality structures the evolution of governance systems. The paper ends with some …

the society expectations towards reporting the materiality levels. Additionally, the aim of this paper is to range the … from this research, is that implementation of ISA 701 and materiality disclosure limited the audit expectation gap …