University of Bahrain
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Factors Affecting Materiality in Auditing: Evidence form Jordan

Show simple item record Jahmani, Yusuf Faraj Alomary, Ahmad Mohammed 2018-07-31T06:26:47Z 2018-07-31T06:26:47Z 2001-05-01
dc.identifier.issn 2210-1454
dc.description.abstract Materiality is a vague concept in both accounting and audit. In determining materiality level auditors rely on their professional judgement and experience. The purposes of this paper are to identify the determinants of materiality level and to construct a model. Those help auditors in their tasks. To achieve these objectives, a questionnaire includes thirty three potential determinants was administered to a sample of Jordanian auditors. Mean, standard deviation, percentages and stepwise regression were employed to analyze the date. The results highlighted eighteen factors that have impact on materiality level. The model constructed by means of stepwise regression minimized these factors to eight only. They contain 94% of the information provided by all factors. en_US
dc.language.iso ar en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject Auditing
dc.title Factors Affecting Materiality in Auditing: Evidence form Jordan en_US
dc.type Article en_US
dc.volume 04
dc.issue 01
dc.source.title The Arab Journal of Accounting
dc.abbreviatedsourcetitle AJA

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