The materiality principle supports the information function of financial accounting as to what information could usefully be published to enhance investors' decisions. Therefore, materiality guides the entity preparing the accounts to present relevant financial information and to prevent...

Purpose: The purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing, and corporate governance research.Design/methodology/approach: A structured literature review on 63 meta-analyses related to (1) financial accounting, (2) management accounting, (3)...