Work

Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures

Year: 2020

Type: article

Source: Accounting Horizons

DOI: 10.2308/horizons-19-114

Authors: Philip Keunho Chung, Marshall A. Geiger, Gyung H. (Daniel) Paik, Collin Rabe

Institutions: Christopher Newport University, University of Richmond

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W3101473549

FWCI: 2.792

Cites: 27

Cited by: 17

Related to: 10