Auditor materiality threshold and audit quality: Evidence from the Revised ISA 700 in the United Kingdom

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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Bibliographic Details
Main Authors: GOH, Beng Wee, LEE, Kiat Bee Jimmy, LI, Dan, LI, Na, WANG, Muzhi
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2023
Subjects:
Materiality threshold
audit report
audit quality
Accounting
Corporate Finance
Online Access: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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Institution: Singapore Management University
Language: English

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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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