Forbes6 个月
Why Don’t We Ask Companies And Auditors To Disclose Their Materiality Standards?
The PCAOB provides detailed qualitative guidance on how auditors should think about materiality in their audit engagements. But, I have never seen companies or audit firms publicly disclose what ...
Harvard Business School7 年
The Need for Sector-Specific Materiality and Sustainability Reporting Standards
Eccles, Robert G., Michael P. Krzus, Jean Rogers, and George Serafeim. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards." Journal of Applied Corporate Finance 24, no. 2 ...