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Environmental event materiality and decision making

Faux, Jeffrey (2012) Environmental event materiality and decision making. Managerial Auditing Journal, 27. pp. 284-298. ISSN 0268-6902 (print) 1758-7735 (online)

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Abstract

The purpose of this paper is to investigate environmental event materiality and user decision making, providing an empirical basis for reporting entities disclosures regarding material environmental events that further users’ ability to make decisions.

Item Type: Article
Uncontrolled Keywords: ResPubID25770, organisations, decision making, financial reporting, information disclosure, material environmental event, in-isolation events, materiality discretions, user perspectives, Australia
Subjects: FOR Classification > 1501 Accounting, Auditing and Accountability
Faculty/School/Research Centre/Department > College of Business
Depositing User: Yimin Zeng
Date Deposited: 19 Feb 2014 03:06
Last Modified: 17 Sep 2014 06:24
URI: http://vuir.vu.edu.au/id/eprint/23201
DOI: 10.1108/02686901211207500
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Citations in Scopus: 0 - View on Scopus

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