Quantitative Materiality Perspectives and Auditors’ Disposition of Detected Misstatements
نویسندگان
چکیده
*Johnson Graduate School of Management, Cornell University; **Leventhal School of Accounting, Marshall School of Business, University of Southern California. We are grateful for comments from Rob Bloomfield, Dennis Caplan, Shana Clor, Bill Dilla, Tom Dyckman, Bob Libby, Bernardine Low, Derek Oler, Sue Ravenscroft, and workshop participants at Cornell University, Iowa State University, and Ohio State University, financial support provided by Cornell University and the University of Southern California, and for participation by audit partners and managers from one Big-4 accounting firm.
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