Joint Impact of Materiality Guidance and Justification Requirement on Auditors' Planning Materiality
实验发现，结构化重要性指引会导致审计经理做出不够保守和不够恰当的计划重要性评估，但要求证明其判断能减轻这一不利影响。
ABSTRACT In this study, we examine a setting in which overreliance on structured materiality guidance leads to less appropriate materiality assessments by auditors, and investigate whether a justification requirement in the absence of accountability mitigates this effect. Results from our experiment show that audit managers make less conservative and less appropriate planning materiality assessments in the presence of structured materiality guidance, but that this detrimental effect is mitigated by the need to justify their judgments. Our study on the joint effect of these two features extends current literature on materiality judgments and has implications for audit practice. Data Availability: Contact the authors.