SPOTLIGHT ON ACCOUNTABILITY AND AUDITING Audit Materiality: Spring 1998 A comprehensive inter-linked research database search was conducted using the key word "audit materiality" and related abstractions covering the period 1979 to 1998 (focusing on the last four years. The results of the search were consequently analysed, sorted and assessed for applicability. Anonymous. 1996. Integrity, objectivity and independence. Accountancy. Vol 117 No 1230, February 1996: 97-104. Beasley, M.S.1998. Boards of Directors and fraud. The CPA Journal. Vol 68 No 4, April 1998: 56-58. Bedard, J., Mock, T.J & Boritz, J.E. 1992 Expert and novice problem-solving behavior in audit planning, Discussion . Auditing: A Journal of Practice & Theory. Vol 11 Supplement, 1992: 1-32. Bell, T.B., Knechel, W.R., Payne, J.L., Willingham, J.J. 1998. An empirical investigation of the relationship between the computerization of accounting systems and the incidence and size of audit differences. Auditing: A Journal of Practice & Theory. Vol 17 No 1, Spring 1998: 13-38. Bell, T & Knechel, W.R. 1994. Empirical analyses of errors discovered in audits of property and casualty insurers. Auditing: A Journal of Practice & Theory. Vol 13 No 1, Spring 1994: 84-100. Blake, J & Salas, O.A. 1979/1980. Creative accounting is not just an English disease. Management Accounting London. Vol 74 No 9, October 1996: 54-55. Business Studies. Vol 10 No 4, January 1979 November /December 1980: 40-48. Carmichael, D.R. 1988. The Auditor's New Guide to Errors, Irregularities and Illegal Acts. Journal of Accountancy, Vol 166 No 3, September 1988: 40-48. Chan, A. 1997. Regulation. Australian Accountant. Vol 67 No 5, June 1997: 76-77. Chewning, E.G Jr,.Wheeler, S.W & Chan, K.C. 1998. Evidence on auditor and investor materiality thresholds resulting from equity-for-debt swaps. Auditing: A Journal of Practice & Theory. Vol 17 No 1, Spring 1998: 39-53. Cushing, B.E. Searfoss, D.G & Randall, R.H. 1979. Materiality Allocation in Audit Planning: A Feasibility Study. Journal of Accounting Research. Vol 17 Supplement, 1979: 172-216. Dutta, S.K & Graham, L.E. 1998. Considering multiple materialities for account combinations in audit planning and evaluation: A cost efficient approach. Journal of Accounting, Auditing & Finance. Vol 13 No 2, Spring 1998: 151-171. Fowle, M. 1993. True and fair - Or only fairly true? Singapore Accountant. Vol 9 No 4, August/September 1993: 21-22. Frederick, D.M., Heiman-Hoffman, V. B & Libby, R. 1994. The structure of auditors' knowledge of financial statement errors. Auditing: A Journal of Practice & Theory. Vol 13 No 1, Spring 1994: 1-21. Frost, C.A & Ramin, K.P. 1996. International auditing differences. Journal of Accountancy. Vol 181 No 4, April 1996: 62-68. Geary, K.M & Ricketts, J.B. 1992. Materiality Guidelines for Reporting on a Lack of Consistency. Ohio CPA Journal. Vol 51 No 2, April 1992: 28-29. Grant, J. 1998. A principled approach to providing assurance. Accountancy. Vol 121 No 1256, April 1998: 74. Hitzig, N.B. 1995. Audit sampling: A survey of current practice. The CPA Journal. Vol 65 No 7, July 1995: 54-57. Hopkins, L. 1996. A clear expression of opinion. Accountancy. Vol 117 No 1232, April 1996: 117. Humphrey, C., Turley, S & Moizer, P. 1993. Protecting against detection: The case of auditors and fraud? Accounting Auditing & Accountability Journal. Vol 6 No 1, 1993: 39-62. Kinney, W.R Jr & Martin, R.D. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice & Theory. Vol 13 No 1, Spring 1994: 149-156. Kroll, K.M. 1997. Closing the GAAP? Industry Week. Vol 246 No 20, November 1997: 61-66. Mano, R.M., Anderson, M., Nycum, V & McBeth, K. 1996. "Fairly presented, in accordance with GAAP": What does it really mean? Management Accounting. Vol 78 No 1, July 1996: 44-48. Martinov, N & Roebuck, P. 1998. The assessment and integration of materiality and inherent risk: An analysis of major firms’ audit practices. International Journal of Auditing. Vol 2, 1998: 103-126. Ramamoorti, S & Hoey, A.L. 1998. Qualitative materiality in government audit planning. Government Accountants Journal. Vol 47 No 1, Spring 1998: 44-49. Raman, K.K & Van Daniker, R.P. 1994. Materiality in government auditing. Journal of Accountancy. Vol 177 No 2, February 1994: 71-76. Read, W.J., Mitchell, J.E & Akresh, A.D. 1987. Planning Materiality and SAS No. 47. Journal of Accountancy. Vol 164 No 6, December 1987: 72-79. Rutherford, B. 1997. Fairness in Accounting. Accounting & Business Research. Vol 28 No 1, Winter 1997: 85-86. Schilder, A. 1996. Research opportunities in auditing in the European Union. Accounting Horizons. Vol 10 No 4, December 1996: 98-108. Schilit, H.M. 1993. Cooked books: How to detect financial shenanigans. Corporate Cashflow. Vol 14 No 10, September 1993: 41-46. Tate, C.F. 1996. The truth about audits. Association Management. Vol 48 No 9, September 1996: 32- 36+. Thomas, C.W & Krogstad, J.L. 1979/1980. Materiality Guidance for Auditors. Baylor Business Studies. Vol 10 No 4, January 1979 November/December 1980: 40-48. Thompson, J.H & Fowler, K.J. 1993. Quantitative guidelines: Guidance based on professional pronouncements. The CPA Journal. Vol 63 No 3, March 1993: 48-52. Whittington, R & Margheim, L. 1993. The effects of risk, materiality, and assertion subjectivity on external auditors' reliance on internal auditors. Auditing: A Journal of Practice & Theory. Vol 12 No 1, Spring 1993: 50-64. Wright, I. 1998. The changing shape of materiality. Accountancy. Vol 122 No 1259, July 1998: 69.
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