Auditors may encounter misstatements during the course of an audit, each of which requires a binary materiality assessment. We propose a fuzzy expert system approach that assesses materiality as a continuous characteristic by allowing a misstatement to possess a degree of materiality between 0 and 1. This potentially allows the auditor more flexibility and precision in materiality assessment, a...

Researchers have had difficulty accommodating materiality in voluntaristic theories of organizing. Although materiality surely shapes how people use technologies, materiality’s role in organizational change remains under-theorized. We suggest that scholars have had difficulty grappling with materiality because they often conflate the distinction between the material and social with the distinct...

In this study, we expand on several previous studies related to the materiality judgments and the auditor’s propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor’s materiality thresholds by investigating whether there is any significant difference in accuracy among audit firms, especially between Big Six (Five) and non-Big Six (Five)...

Article history: Received 16 November 2010 Received in revised form 29 December 2011 Accepted 2 January 2012 Available online 3 February 2012 This paper explores the relationship between materiality and knowing through the notion of dual materiality. Dual materiality highlights how digital technology becomes important, as its materiality plays an integral part in creating, not simply representi...

.01 This section addresses the auditor's responsibility to apply the concept of materiality in planning and performing an audit of financial statements. Section 450,Evaluation ofMisstatements IdentifiedDuring the Audit, explains how materiality is applied in evaluating the effect of identified misstatements on the audit and the effect of uncorrected misstatements, if any, on the financial state...

Digital materiality is a relatively new concept in the information systems literature that attempts to give “substance” to, or explain the material properties of, digital artefacts. These artefacts, such as software programs, are challenging our traditional assumptions of what is “materiality”. Crowdsourcing or the aggregation of publicly-reported data for a variety of purposes – from tracking ...

What is materiality? And is it of a different order from semiosis? In this commentary I reflect on the place of materiality—that quality of material phenomena—and materialization—the processes by which such qualities are actualized in social life—in Matthew Hull’s brilliant book, Government of paper (GoP). The analytic materiality is central to Hull’s ethnography, both theoretically (it informs...

W ithin H. G. W ells’s (1866-1946) short novel The Time Machine (1895) a peculiarly resonant sense of materiality is articulated. The novel can be defined in terms of the ways in which not just objects, but rather a more encompassing sense of materiality has been meticulously arranged so as to convey a detailed, familiar environment into which a fantastic element is introduced. This sense of a ...

Lulled into somnolence by five hundred years of print, literary analysis should awaken to the importance of media-specific analysis, a mode of critical attention which recognizes that all texts are instantiated and that the nature of themedium in which they are instantiated matters. Central to repositioning critical inquiry, so it can attend to the specificity of the medium, is a more robust no...

social structures such as roles, statuses, hierarchies, power relations, communication networks, and other similar constructs. Kallinikos (2011) calls such abstract social structures “institutional forces.” He suggests that institutions are temporally bound and, consequently, should not be simply seen as a way for researchers to vacillate between micro and macro levels of analysis, but that the...