The concept of materiality, originating in the accounting domain and applied in the auditing domain, is an essential tool for improving audit quality. A renewed interest in materiality research emerged in Australia after submitting Exposure Draft no. 243 by the Australian Accounting Standards...

Keynes' mathematical Treatise addresses what some call "radical uncertainty", which he thought endemic in world affairs and whose appreciation underpinned much of his later work. In contrast, the mainstream view in economics, as elsewhere, has been that even if radical uncertainty exists, either...

Purpose: Optimal order allocation on the part of the buyer in a multi-supplier environment has become a major concern in supply chains. There are numerous articles that analyze and present models for optimizing order allocation from a given panel of suppliers. The purpose of this paper is to...

The aim of this paper is to present data to verify the process of mathematization in economic theory. For this we used two representative samples from three of the most in fluential academic journals in the years 1955-56-57 and the years 2015-16-17. Thus, a contingency table was drawn up,...

Market data for financial studies typically derives from either historical transactions or contemporaneous surveys of sentiment and perceptions. The research communities analyzing data from these opposing categories of source data see themselves as distinct, with advantages not shared by the...