Communication and Media Department, School of Social Sciences and Humanities, Loughborough University, Loughborough, United Kingdom This article is a critical reflection on the way the notion of ...

Editor’s note: This is the second article in a series of articles about application of the group audits standard. For the first article in the series, see “The Scoop on Group Audits: You May Have Them ...

CORPORATE excellence is typically measured by evaluating the capability and the resilience of a business itself. This is addressed by criteria such as financial performance, valuation, market ...

Capgemini’s Global Executive VP Sol Salinas shares how AI can assist companies in integrating ESG disclosures into their financial reports effectively In the world of publicly-traded entities, the ...

Determining overall group materiality and materiality levels for individual components is becoming more of a hot-button issue as the number and complexity of large and international group audits ...

In September 2015, FASB issued two proposed documents that, if adopted, could change the way the concept of materiality is assessed and applied regarding information to be disclosed in the financial ...

In this edition of their Corporate Governance column, discuss a bedrock feature of American securities law and regulation—materiality. They write that the working definition of materiality in the ...