Title

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

Author's Department

Accounting Department

All Authors

Mohamed Abdel Aziz Hegazy, Samar Salama

Document Type

Research Article

Publication Date

2-1-2022

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

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