Environmental event materiality and decision making

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

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.

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Item type Article
URI https://vuir.vu.edu.au/id/eprint/23201
DOI https://doi.org/10.1108/02686901211207500
Official URL http://www.emeraldinsight.com/journals.htm?issn=02...
Subjects Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > Faculty/School/Research Centre/Department > College of Business
Keywords ResPubID25770, organisations, decision making, financial reporting, information disclosure, material environmental event, in-isolation events, materiality discretions, user perspectives, Australia
Citations in Scopus 3 - View on Scopus
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