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This paper aims to review and integrate empirical research on materiality and its implications for auditing.

June 15, 2026

A Review and Integration of Empirical Research on Materiality.

Key Points

This paper aims to review and integrate empirical research on materiality and its implications for auditing.
Conducts a comprehensive review of existing literature on materiality.
Analyzes empirical findings related to materiality in auditing processes.
Explores implications of research findings for current and future auditing practices.
Identifies key insights from over three decades of research on materiality.
Highlights significant implications for auditing practice based on empirical evidence.

Abstract

Abstract Materiality as a concept pervades the financial accounting and reporting process. For auditing practitioners and academicians, materiality is an important concept that has been subject to substantial research efforts for over three decades. The objectives of this paper are twofold: (1) to review and integrate the relevant empirical research concerning the issue of materiality and (2) to explore the significant implications of this research for current auditing practice and future auditing research.

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A Review and Integration of Empirical Research on Materiality.

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