The economic consequences of heightened materiality uncertainty : an auditing perspective
Year of publication: |
2024
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Authors: | Huang, Ying ; Li, Ningzhong ; Zhang, Jieying ; Zhou, Xiaolu |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 99.2024, 4, p. 225-249
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Subject: | materiality uncertainty | audit pricing | audit fees | principles-based standards | bright-line rules | Matrixx Initiatives | Inc. v. Siracusano | Wirtschaftsprüfung | Financial audit | Risiko | Risk | Honorar | Fee (Remuneration) | Standardisierung | Standardization |
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