The Materiality of Accounting Errors: Evidence from SEC Comment Letters
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DOI: 10.1111/1911-3846.12458
Abstract: To gain unique insights into the materiality judgments of financial statement preparers, we examine firms’ responses to SEC comment letters that inquire about accounting error materiality. We document that preparers typically use multiple quantitative benchmarks… read more here.
Keywords: sec comment; comment; materiality accounting; comment letters ... See more keywords