Materiality and Financial Reporting Reliability with Professor Preeti Choudhary
The Voice of Corporate Governance - Ein Podcast von The Council of Institutional Investors - Donnerstags
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In this episode, CII General Counsel Jeff Mahoney interviews Preeti Choudhary, Associate Professor of Accounting at Eller College of Management at the University of Arizona, on her research paper "Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability." The research analyzes data made available through the Public Company Accounting Oversight Board and concludes that there is a linkage between higher materiality thresholds used by external...
