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DC Field | Value | Language |
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dc.contributor.author | Baldacchino, Peter J. | - |
dc.contributor.author | Tabone, Norbert | - |
dc.contributor.author | Demanuele, Ryan | - |
dc.date.accessioned | 2018-02-22T13:44:19Z | - |
dc.date.available | 2018-02-22T13:44:19Z | - |
dc.date.issued | 2017 | - |
dc.identifier.citation | Baldacchino, P. J., Tabone, N., & Demanuele, R. (2017). Materiality disclosures in statutory auditing : a Maltese perspective. Journal of Accounting, Finance and Auditing Studies, 3(2), 116-157. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/27216 | - |
dc.description.abstract | Materiality is a fundamental auditing concept. The determination and application of materiality in the conduct of an external audit is regulated by International Standards on Auditing. This paper analysed the benefits and drawbacks of materiality disclosures in Maltese statutory auditing from the perspective of Maltese auditors, whilst measuring and explaining their resistance to such disclosures. A mixed-methods research design was adopted whereby data was collected from Maltese auditors first using a selfadministered questionnaire, followed by semi-structured interviews. This paper concluded that the drawbacks of disclosing materiality in Maltese statutory audit reports greatly outweighed any potential benefits that might be reaped. Maltese auditors generally resisted disclosing materiality levels mainly due to the drawbacks associated with such disclosures. This paper also concluded that materiality disclosures in the audit report should, at present, be avoided in Malta because the local market is not sufficiently mature and knowledgeable to properly understand such disclosures. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Auditing -- Malta | en_GB |
dc.subject | Materiality (Accounting) | en_GB |
dc.subject | Audit committees -- Malta | en_GB |
dc.subject | Auditing -- Quality control | en_GB |
dc.title | Materiality disclosures in statutory auditing : a Maltese perspective | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 2 Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 2 Scholarly Works - FacEMAAcc |
Files in This Item:
File | Description | Size | Format | |
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Materiality_disclosures_in_statutory_auditing_a_Maltese_perspective_2017.pdf | 557.16 kB | Adobe PDF | View/Open |
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