FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2887773196> ?p ?o ?g. }

• W2887773196 endingPage "14" @default.
• W2887773196 startingPage "1" @default.
• W2887773196 abstract "This study reports an experiment conducted to examine auditors' materiality judgments for nonfinancial performance information (NFPI) in the context of Integrated Reporting; a setting where auditors do not have well-established guidelines or benchmarks. We examine two fundamental factors underlying Integrated Reporting that are predicted to influence auditors' NFPI materiality judgments, namely, the level of strategic relevance associated with the NFPI being assessed, and the provision of a strategy map (a visual representation of linkages between the firm's strategic objectives) to auditors. Our study provides evidence that while auditors judge misstated NFPI of low strategic relevance to be less material than misstated NFPI with high strategic relevance, they only make this distinction when a strategy map is present. As integrating a client's strategy in the process of evaluating materiality is important, our result suggests that the presence of a strategy map potentially improves the efficient allocation of assurance resources. The importance of understanding how qualitative factors affect materiality judgments in nonfinancial assurance engagements is reflected in the fact that accounting firms view such assurance as mainstream. Our findings not only have implications for standard setters developing further guidance for determining audit materiality under Integrated Reporting, but also more generally for auditors who are providing assurance services for NFPI." @default.
• W2887773196 created "2018-08-22" @default.
• W2887773196 creator A5017140509 @default.
• W2887773196 creator A5063905914 @default.
• W2887773196 date "2019-02-01" @default.
• W2887773196 modified "2023-10-17" @default.
• W2887773196 title "Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map" @default.
• W2887773196 cites W1885542849 @default.
• W2887773196 cites W1964007434 @default.
• W2887773196 cites W1977616642 @default.
• W2887773196 cites W1982532740 @default.
• W2887773196 cites W2000632770 @default.
• W2887773196 cites W2003628439 @default.
• W2887773196 cites W2013186377 @default.
• W2887773196 cites W2013356846 @default.
• W2887773196 cites W2035886755 @default.
• W2887773196 cites W2066824355 @default.
• W2887773196 cites W2072939691 @default.
• W2887773196 cites W2082404542 @default.
• W2887773196 cites W2088461052 @default.
• W2887773196 cites W2090023508 @default.
• W2887773196 cites W2096766070 @default.
• W2887773196 cites W2102525876 @default.
• W2887773196 cites W2107263548 @default.
• W2887773196 cites W2124785073 @default.
• W2887773196 cites W2128796410 @default.
• W2887773196 cites W2135145546 @default.
• W2887773196 cites W2137298899 @default.
• W2887773196 cites W2171736895 @default.
• W2887773196 cites W2180592085 @default.
• W2887773196 cites W2200840443 @default.
• W2887773196 cites W2594518376 @default.
• W2887773196 cites W2759875228 @default.
• W2887773196 cites W2785208630 @default.
• W2887773196 cites W3121247709 @default.
• W2887773196 cites W3121331148 @default.
• W2887773196 cites W3121643355 @default.
• W2887773196 cites W3122074236 @default.
• W2887773196 cites W3122155340 @default.
• W2887773196 cites W3122604600 @default.
• W2887773196 cites W3122702790 @default.
• W2887773196 cites W3122849671 @default.
• W2887773196 cites W3123027676 @default.
• W2887773196 cites W3123355042 @default.
• W2887773196 cites W3123521801 @default.
• W2887773196 cites W3124065610 @default.
• W2887773196 cites W3125170781 @default.
• W2887773196 cites W3125485542 @default.
• W2887773196 cites W3125777979 @default.
• W2887773196 cites W3125883938 @default.
• W2887773196 cites W3125920473 @default.
• W2887773196 cites W3126037439 @default.
• W2887773196 cites W4380184393 @default.
• W2887773196 doi "https://doi.org/10.1016/j.aos.2018.07.001" @default.
• W2887773196 hasPublicationYear "2019" @default.
• W2887773196 type Work @default.
• W2887773196 sameAs 2887773196 @default.
• W2887773196 citedByCount "35" @default.
• W2887773196 countsByYear W28877731962018 @default.
• W2887773196 countsByYear W28877731962019 @default.
• W2887773196 countsByYear W28877731962020 @default.
• W2887773196 countsByYear W28877731962021 @default.
• W2887773196 countsByYear W28877731962022 @default.
• W2887773196 countsByYear W28877731962023 @default.
• W2887773196 crossrefType "journal-article" @default.
• W2887773196 hasAuthorship W2887773196A5017140509 @default.
• W2887773196 hasAuthorship W2887773196A5063905914 @default.
• W2887773196 hasConcept C107038049 @default.
• W2887773196 hasConcept C121955636 @default.
• W2887773196 hasConcept C123307717 @default.
• W2887773196 hasConcept C138885662 @default.
• W2887773196 hasConcept C144133560 @default.
• W2887773196 hasConcept C158154518 @default.
• W2887773196 hasConcept C166957645 @default.
• W2887773196 hasConcept C17744445 @default.
• W2887773196 hasConcept C199521495 @default.
• W2887773196 hasConcept C199539241 @default.
• W2887773196 hasConcept C2779343474 @default.
• W2887773196 hasConcept C95457728 @default.
• W2887773196 hasConceptScore W2887773196C107038049 @default.
• W2887773196 hasConceptScore W2887773196C121955636 @default.
• W2887773196 hasConceptScore W2887773196C123307717 @default.
• W2887773196 hasConceptScore W2887773196C138885662 @default.
• W2887773196 hasConceptScore W2887773196C144133560 @default.
• W2887773196 hasConceptScore W2887773196C158154518 @default.
• W2887773196 hasConceptScore W2887773196C166957645 @default.
• W2887773196 hasConceptScore W2887773196C17744445 @default.
• W2887773196 hasConceptScore W2887773196C199521495 @default.
• W2887773196 hasConceptScore W2887773196C199539241 @default.
• W2887773196 hasConceptScore W2887773196C2779343474 @default.
• W2887773196 hasConceptScore W2887773196C95457728 @default.
• W2887773196 hasFunder F4320316173 @default.
• W2887773196 hasLocation W28877731961 @default.
• W2887773196 hasOpenAccess W2887773196 @default.
• W2887773196 hasPrimaryLocation W28877731961 @default.
• W2887773196 hasRelatedWork W1552135273 @default.
• W2887773196 hasRelatedWork W1967231687 @default.
• W2887773196 hasRelatedWork W2186424687 @default.

• next