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March 18, 2026The Accounting Review0 citations

The Concept of Materiality in Financial Reporting.

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LLLarry L. LookabillGDGere Dominiak

Key Points

  • The review aims to explore the significance of materiality in the context of financial reporting.
  • Analyzed the book's key arguments and themes
  • Evaluated the implications of materiality in practice
  • Considered the author's perspective on regulatory issues
  • Identified key concepts of materiality as crucial for accurate financial reporting
  • Highlighted the impact of materiality on regulatory compliance and decision-making processes
  • Discussed how materiality affects financial disclosures and stakeholder communication

Abstract

Abstract Reviews the book 'The Concept of Materiality in Financial Reporting,' by James W. Pattillo.

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Cite This Study

Lookabill et al. (1977) studied this question.

synapsesocial.com/papers/69ba44654e9516ffd37a60e8https://doi.org/10.2308/tar-4499662
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Materiality in Auditing.1966
  2. 2A Review and Integration of Empirical Research on Materiality.1982
  3. 3Materiality Concept in the Preparation Financial Statement Alighned with IPSAS2024 · 2 citations
  4. 4Evolution of Materiality according to the International Accounting Professional Regulatory Bodies2024
  5. 5A Reexamination of the Concept of Materiality: View of Auditors, Users, and Officers of the Court.1987