MATERIALITY

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Is audit materiality informative?Evidence from China
《China Journal of Accounting Research》2024年第3期120-137,共18页Lei Zhu Qianwen Zheng Yubin Li 
support from the Fundamental Research Funds for the Central Universities,Zhongnan University of Economics and Law(Grant No.2722024BQ050);“State-sponsored Post-doctoral Program of China”(Grant No.GZC20233136);Zheng acknowledges financial support from the Fundamental Research Funds for the Central Universities(Grant No.skbsh2202-36);Li acknowledges financial support from the National Natural Science Foundation of China,China(Grant No.72002059);the Shenzhen Peacock Plan research fund(Grant No.GA11409006);the Shenzhen Key Research Base of Humanities and Social Sciences(Grant No.KP191002).
To improve the usefulness of audit opinions,on 23 March 2021,the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special ...
关键词：Audit Materiality Audit Quality Auditor Competence Investors’Decision-Making 
Real effects of greenhouse gas disclosures
《China Journal of Accounting Research》2024年第2期31-53,共23页Tong Lu Lijun Ruan Yanyan Wang Lisheng Yu 
This study investigates the valuation and real effects of the mandatory disclosure of greenhouse gas(GHG)emission costs from the perspective of“double materiality.”We consider a firm with a Cobb-Douglas production f...
关键词：Greenhouse gas emissions EXTERNALITY Double materiality DISCLOSURE Real effects 
The spillover effect of disclosure rules and materiality thresholds:Evidence from profit warnings issued in Hong Kong market被引量：2
《China Journal of Accounting Research》2011年第Z1期63-80,共18页Rencheng Wang Yao Zhang 
Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country.In contrast,other firms only listed in the cross-listed country are only subject to the local regulati...
关键词：Profit warning Dual-listing MATERIALITY Voluntary disclosure 
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