Auditor materiality threshold and audit quality: Evidence from the Revised ISA 700 in the United Kingdom
Using a broad sample of U.K. firms that are required to disclose auditor materiality thresholds under the International Standards on Auditing (U.K. and Ireland) 700, we examine whether the auditor materiality threshold is associated with audit quality. We document that a lower materiality threshold...
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| Main Authors: | , , , , |
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2023
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| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/2026 https://ink.library.smu.edu.sg/context/soa_research/article/3053/viewcontent/Auditor_materiality_thresholds_and_audit_quality___SSRN.pdf |
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| 機構: | Singapore Management University |
| 語言: | English |