The Voice of Corporate Governance

Materiality and Financial Reporting Reliability with Professor Preeti Choudhary

August 13, 2019 Season 3 Episode 19
The Voice of Corporate Governance
Materiality and Financial Reporting Reliability with Professor Preeti Choudhary
Chapters
The Voice of Corporate Governance
Materiality and Financial Reporting Reliability with Professor Preeti Choudhary
Aug 13, 2019 Season 3 Episode 19
The Council of Institutional Investors
In this episode, CII General Counsel Jeff Mahoney interviews Preeti Choudhary, Associate Professor of Accounting at Eller College of Management at the University of Arizona, on her research paper "Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability."
Show Notes

In this episode, CII General Counsel Jeff Mahoney interviews Preeti Choudhary, Associate Professor of Accounting at Eller College of Management at the University of Arizona, on her research paper "Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability." The research analyzes data made available through the Public Company Accounting Oversight Board and concludes that there is a linkage between higher materiality thresholds used by external auditors and lower financial statement reliability.



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