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An Empirical Examination Of Materiality By Factor Analysis And Cognitive Mapping Of User And Preparer Groups, Treba Lilley Marsh
An Empirical Examination Of Materiality By Factor Analysis And Cognitive Mapping Of User And Preparer Groups, Treba Lilley Marsh
Doctoral Dissertations
This research primarily has attempted to determine if user-decision perspective (banker) and preparer perspective (CPA) differed in their materiality decisions and materiality cognitive processes. As its second objective the research has sought to determine the factors used in materiality judgments.
The researcher collected the data for the study while attending graduate and undergraduate classes of the American Banking Association's National Commercial Lending School and a training session of a Big Six accounting firm. Factor analysis of the data determined the underlying dimensions of materiality decisions. The accountants identified three relevant sets of factors: ratios, sensitive areas, and unrecorded items; the …