Materiality of misstatements from the perspective of the users of the financial statements - Narrowing the expectation gap between users and auditors

Part of book or chapter of book English OPEN
Rooij, Doris (2009)

textabstractMisstatements or omissions in the financial statements are considered material if they could influence the economic decisions of users based on the financial statements. This research presents an empirical research, which provides evidence that a relevant ex... View more
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