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 ...

Analysis 'Materiality' in America and Abroad In this edition of their Corporate Governance column, discuss a bedrock feature of American securities law and regulation—materiality. They write that the ...

Materiality is a critical, often hotly contested, issue in criminal securities fraud prosecutions. In addition to arguing that particular statements were not false, or that particular statements were ...

Determining materiality has long been one of the most difficult exercises in auditing and financial reporting. The challenge can become even more daunting when quantitative measurements are not ...

Transparency, accountability, and fairness in decision-making are the basic tenets of good governance. Entities that enjoy public funds should remain accountable to its stakeholders and disclose ...

富士通クライアントコンピューティング株式会社（本社：神奈川県川崎市 代表取締役社長：大隈健史 以下、FCCL）は、あらゆる人々がデジタルの恩恵を受けられる社会の実現に向けて、コンピューティングで日本の暮らしを応援するというスローガンをもと ...

In this week's 'edie explains' we've brought together everything you need to know about materiality assessments and what they might mean for your business. In the simplest terms, ‘materiality’ refers ...