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Revista Contabilista 224 - novembro

Bibliografia referente ao artigo «Materialidade e sua subjetividade», da autoria de Graça Azevedo e Maria da Conceição Tavares

  • Bernstein, L. (1967), Theconcept of materiality, the Accounting Review, 42(1), pp. 86-95.
  • Brennan, N.; & Gray, S. (2005), The impact of materiality: accounting’s best kept secret, Asian Academy of Management, Journal of Accounting and Finance, 1, pp.1-31.
  • Burmeister, C.; & Velte, P. (2016), Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting, International Journal of Critical Accounting, 8(3/4), pp. 227
  • Coelho, A. (2016), Avaliação da materialidade na perspetiva do preparador: desenvolvimentos recentes no IASB. Dissertação de Mestrado em Contabilidade e Controlo de Gestão, Faculdade de Economia da Universidade do Porto.
  • Dohr, J. (1950), Materiality – what does it mean in accounting? Journal of Accountancy, 122(1), pp. 54-56.
  • Edgley, C. (2014), A genealogy of accounting materiality, Critical Perspectives on Accounting, 25(3), pp.255-271.
  • Fasan, M., & Mio, C. (2017), Fostering stakeholder engagement: The role of materiality disclosure in integrated reporting, Business Strategy and the Environment, 26, pp. 288-305.
  • Green, W.; & Cheng, M. (2018) Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map, Accounting, Organizations and Society, Available online 10 August 2018, In Press. 
  • Keune, M.; & Johnstone, K. (2012) Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees. Accounting Review, 87(5), pp. 1641-1677.
  • KPMG (2017). Aplicando materialidade ao elaborar demonstrações financeiras. Acedido em https://home.kpmg.com/br/pt/home/insights/2017/10/aplicando-materialidade-ao-elaborar-demonstracoes-financeiras.html, 2018/10/11. 
  • IFRS (2017), Making Materiality Judgements Practice Statement 2, Online at: https://www.ifrs.org/-/media/project/disclosure-initative/disclosure-intiative-materiality-practice-statement/mps-project-summary-and-practice-statement.pdf, 2018/10/10.
  • Lai, A.; Melloni, G.; & Stacchezzini, R. (2017) "What does materiality mean to integrated reporting preparers? An empirical exploration", Meditari Accountancy Research, 25(4), pp. 533-552.
  • Magalhães, S. (2010), Materialidade em Auditoria: o problema da sua aplicação prática, Dissertação de Mestrado. Instituto Politécnico de Lisboa. 
  • Messier, W.; Martinov-Bennie, N.; & Eilifsen, A. (2005), A review and integration of empirical research on materiality: two decades later, Auditing a Journal of Practice and Theory, 24(2), pp.153-204.
  • Messier. WF.; & Schmidt, M. (2018).  Offsetting Misstatements: The Effect of Misstatement Distribution, Quantitative Materiality, and Client Pressure on Auditors' Judgments, The Accounting Review, 93(4), pp. 335–357.
  • Reininga, W. (1968), The unknown materiality concept, Journal of Accountancy, 125, pp. 30-35.
  • Wee, M.; Tarca, A.; Krung, L.; Aerts, W.; Pink, P.; & Tilling, M. (2016), Factors affecting preparers’ and auditors’ judgements about materiality and conciseness in Integrated Reporting, Online at: integratedreporting.org/wp-content/uploads/2016/08/pi-materiality-conciseness-ir-FINAL.pdf, 2018/10/09.
  • Whitehead, J. (2017), Prioritizing sustainability indicators: Using materiality analysis to guide sustainability assessment and strategy, Business Strategy and the Environment, 26, pp 399-412.


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