A Review and Integration of Empirical Research on Materiality.
回顾并整合了三十多年来关于重要性概念的实证研究，探讨其对当前审计实践和未来研究的意义。
Abstract Materiality as a concept pervades the financial accounting and reporting process. For auditing practitioners and academicians, materiality is an important concept that has been subject to substantial research efforts for over three decades. The objectives of this paper are twofold: (1) to review and integrate the relevant empirical research concerning the issue of materiality and (2) to explore the significant implications of this research for current auditing practice and future auditing research.