Pecchiari, Nicola; Emby, Craig; Pogliani, Guiseppe - In: International Journal of Accounting, Auditing and … 9 (2013) 3, pp. 247-267
This study presents an empirical cross-industry descriptive analysis of overall quantitative materiality measures. We examine the behaviour of four commonly used quantitative materiality measures within and across industries with respect to their size, relative size and stability, over ten...
