A study of the effects of accountability and engagement risk on auditor materiality decisions in public sector audits
Bibliographic Data
| ID | 20201853 |
|---|---|
| Authors | David H Sinason, David Sinason (Northern Illinois University, corresponding author) |
| Year | 2000 |
| Volume | 12 |
| Issue | 1 |
| Pages | 1-21 |
| Publication date | 2000-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-12-01-2000-b001 |
| OpenAlex | W2566141348 |
| Language | EN |
| Citations received | 1 |
| References cited | 13 |
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 this study indicate, that in public sector entities, accountability guides the auditors’ materiality decisions
Accountability · Aesthetics · Audit · Auditor's report · Business · Political science · Public sector · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Corporate Social Responsibility Reporting · Law · Accounting
| Unique citing works | 1 |
|---|---|
| Citations per year | 0,07 |
| Citation span | 2012 - 2012 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |