Factors Affecting Preparers’ and Auditors’ Judgements about Materiality and Conciseness in Integrated Reporting

M. Wee; A. Tarca; L. Krug; Walter Aerts; P. Pink; M. Tilling

Factors Affecting Preparers’ and Auditors’ Judgements about Materiality and Conciseness in Integrated Reporting

M. Wee
, A. Tarca
, L. Krug
, Walter Aerts
, P. Pink
, M. Tilling

Research output: Book/Report › Report

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Abstract

This report provides timely evidence about emerging practice among corporate report preparers around the world in determining materiality and achieving conciseness. It investigates how corporate report preparers make decisions about what to report with reference to the International <IR> Framework, and examines to what extent this decision-making process is disclosed in corporate reports. It explores how the magnitude, likelihood and nature of items affect judgements about materiality

Original language	English
Place of Publication	London
Publisher	ACCA
Number of pages	68
Publication status	Published - Aug 2016

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

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title = "Factors Affecting Preparers{\textquoteright} and Auditors{\textquoteright} Judgements about Materiality and Conciseness in Integrated Reporting",

abstract = "This report provides timely evidence about emerging practice among corporate report preparers around the world in determining materiality and achieving conciseness. It investigates how corporate report preparers make decisions about what to report with reference to the International Framework, and examines to what extent this decision-making process is disclosed in corporate reports. It explores how the magnitude, likelihood and nature of items affect judgements about materiality",

author = "M. Wee and A. Tarca and L. Krug and Walter Aerts and P. Pink and M. Tilling",

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AU - Wee, M.

AU - Tarca, A.

AU - Krug, L.

AU - Aerts, Walter

AU - Pink, P.

AU - Tilling, M.

PY - 2016/8

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N2 - This report provides timely evidence about emerging practice among corporate report preparers around the world in determining materiality and achieving conciseness. It investigates how corporate report preparers make decisions about what to report with reference to the International Framework, and examines to what extent this decision-making process is disclosed in corporate reports. It explores how the magnitude, likelihood and nature of items affect judgements about materiality

AB - This report provides timely evidence about emerging practice among corporate report preparers around the world in determining materiality and achieving conciseness. It investigates how corporate report preparers make decisions about what to report with reference to the International Framework, and examines to what extent this decision-making process is disclosed in corporate reports. It explores how the magnitude, likelihood and nature of items affect judgements about materiality

M3 - Report

BT - Factors Affecting Preparers’ and Auditors’ Judgements about Materiality and Conciseness in Integrated Reporting

PB - ACCA

CY - London

ER -

Factors Affecting Preparers’ and Auditors’ Judgements about Materiality and Conciseness in Integrated Reporting

Abstract

UN SDGs

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