Context and Experience in Auditors' Materiality Judgments.
通过让10名审计合伙人、11名审计高级人员和11名审计学生完成32个审计案例，研究发现审计从业者和学生都使用背景信息进行重要性判断，但缺乏经验的学生表现与审计师显著不同。
Abstract This paper reports the results of an empirical study in which ten audit partners, 11 audit seniors, and 11 auditing students completed 32 audit cases requiring materiality judgments. The findings show that, while focusing primarily upon "effect on net income," both auditing practitioners and students used contextual (nonfinancial) information in making the materiality judgments required by the experimental task. The audit seniors were found to closely resemble the audit partners in performance of the task. Students, on the other hand, lacking professional experience, performed quite differently than the auditors.