Český finanční a účetní časopis 2014(4):149-156 | DOI: 10.18267/j.cfuc.430

Materiality and Principal - Agent Theory

Michal Bobek
Ing. Michal, Bobek, MBA. - doktorand; Katedra financí a oceňování podniku, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <xbobm04@vse.cz>.

The article is a discussion to the Libby and Brown's article: Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement. The first part of the article describes the original research of the authors, including theoretical base, experiment and its conditions and results of the research. The second part presents the strengths and weaknesses of the article and offers way for future improvement. The last part adopts the results of the research on the Principal - Agent Theory in the assurance services.

Keywords: Discussion, Materiality, Principal - Agent Theory.
JEL classification: G02, M41

Published: December 1, 2014  Show citation

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Bobek, M. (2014). Materiality and Principal - Agent Theory. Czech Financial and Accounting Journal, 2014(4), 149-156. doi: 10.18267/j.cfuc.430
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    References

    1. Ashton, R. H. - Ashton, A. H. (ed.) (2003): Judgment and Decision-Making Research in Accounting and Auditing. Cambridge, Cambridge University Press, 2003.
    2. Bobek, M. (2014): Vliv vztahů zastoupení na kvalitu informací poskytovaných ověřovacími službami. Český finanční a účetní časopis, 2014, roč. 9, č. 2, s. 52-68. Go to original source...
    3. Hilton, G. J. (1995): The Social Context of Reasoning: Conversational Inference and Rational Judgment. Psychological Bulletin, 1995, roč. 118, č. 2, s. 248-271. Go to original source...
    4. Libby, R. - Brown, T. (2013): Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement. Accounting Review, 2013, roč. 88, č. 2, s. 641-665. Go to original source...
    5. Marek, P. (2007): Vliv teorie zastoupení na teorii podnikových financí. Český finanční a účetní časopis, 2007, roč. 2, č. 2, s. 6-16. Go to original source...
    6. Pany, K. - Wheeler, S. (1989): Materiality: An Inter-Industry Comparison of the Magnitudes and Stabilities of Various Quantitative Measures. Accounting Horizons, 1989, roč. 3, č. 4, s. 71-78.

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