David H Sinason
Biographic Data
| ID | 9211183 |
|---|---|
| NAME | David H Sinason |
| GIVEN NAMES | David H |
| FAMILY NAME | Sinason |
| SIGNATURE | SINASON D H |
| VERIFIED | No |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 1 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2000 |
| LATEST PUBLICATION YEAR | 2000 |
| H-INDEX | 0 |
A study of the effects of accountability and engagement risk on auditor materiality decisions in public sector audits
Public administration theory suggests that increased accountability in the public sector influences the auditor to lower materiality levels; thereby increasing the audit sample size; which decreases the likelihood of an inappropriate opinion. Accounting theory posits that engagement risk leads the auditor to lower materiality levels to decrease the likelihood of rendering an inappropriate opinion, in an effort to avoid litigation. The results of …
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A study of the effects of accountability and engagement risk on auditor materiality decisions in public sector audits
Public administration theory suggests that increased accountability in the public sector influences the auditor to lower materiality levels; thereby increasing the audit sample size; which decreases the likelihood of an inappropriate opinion. Accounting theory posits that engagement risk leads the auditor to lower materiality levels to decrease the likelihood of rendering an inappropriate opinion, in an effort to avoid litigation. The results of …
Accountability (1 works) · Accounting (1 works) · Accounting and Organizational Management (1 works) · Aesthetics (1 works) · Audit (1 works) · Auditing, Earnings Management, Governance (1 works) · Auditor's report (1 works) · Business (1 works) · Corporate Social Responsibility Reporting (1 works) · Law (1 works)