Effects of qualitative factors and auditors’ personal characteristics on materiality judgments

Authors

Mohamed Abdel Aziz Hegazy, The American University in Cairo (AUC)
Samar Salama

Author's Department

Accounting Department

Find in your Library

https://doi.org/10.1108/MAJ-08-2019-2379

All Authors

Mohamed Abdel Aziz Hegazy, Samar Salama

Document Type

Research Article

Publication Title

Managerial Auditing Journal

Publication Date

2-1-2022

doi

10.1108/MAJ-08-2019-2379

Abstract

The purpose of this paper is to investigate the effect of qualitative materiality factors on auditors’ assessment of materiality and the determination of the type of the auditors’ reports. This paper also analyzes whether differences in personal characteristics of auditors can influence their use of qualitative materiality factors in assessing material misstatements.

First Page

305

Last Page

335

Recommended Citation

APA Citation

Hegazy, M. & Salama, S. (2022). Effects of qualitative factors and auditors’ personal characteristics on materiality judgments. Managerial Auditing Journal, 37(3), 305–335. 10.1108/MAJ-08-2019-2379
https://fount.aucegypt.edu/faculty_journal_articles/4877

MLA Citation

Hegazy, Mohamed Abdel Aziz, et al. "Effects of qualitative factors and auditors’ personal characteristics on materiality judgments." Managerial Auditing Journal, vol. 37,no. 3, 2022, pp. 305–335.
https://fount.aucegypt.edu/faculty_journal_articles/4877