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This research examines how auditors judge the materiality of internal accounting control weaknesses (IACWs) under various influencing factors.

Auditors' Materiality Judgments of Internal Accounting Control Weaknesses.

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Randomized trial examines auditors' materiality judgments of internal control weaknesses, suggesting important factors influence their evaluations.

This research examines how auditors judge the materiality of internal accounting control weaknesses (IACWs) under various influencing factors.
Experimental task completed by 38 practicing auditors
Used factorial analysis of variance to analyze judgments
Evaluated effects of probability and dollar-exposure factors on judgments
ANOVA models explain high variance in individual auditors' judgments but low in composite model
Individual differences in the importance of factors affecting materiality judgments exist
Significance of segregation of duties varies based on asset type considered by auditor

Mayper et al. (1989) studied this question.

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View Full Paper

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Authors

Randomized trial examines auditors' materiality judgments of internal control weaknesses, suggesting important factors influence their evaluations.

This research examines how auditors judge the materiality of internal accounting control weaknesses (IACWs) under various influencing factors.
Experimental task completed by 38 practicing auditors
Used factorial analysis of variance to analyze judgments
Evaluated effects of probability and dollar-exposure factors on judgments
ANOVA models explain high variance in individual auditors' judgments but low in composite model
Individual differences in the importance of factors affecting materiality judgments exist
Significance of segregation of duties varies based on asset type considered by auditor

Mayper et al. (1989) studied this question.

View Full Paper

Ask AI

Bookmark