The Effects of Materiality Concept on Auditing Practices and Decision Making

Bassey, Bassey Eyo, Dada Esther Temitayo, Adejompe Anthony


This study aimed at investigating the effects of materiality concept on auditing practices and decision making, a case study of Cross River State, Nigeria. The purpose of the study was to examine the effects of the types of materiality, component and performance materiality on auditing practices and decision making. To be able to examine the relationship, two research hypotheses were posed and tested at 0.05 level of significant. The statistical tool used for the analysis was ordinary least square (OLS) method with the aid of SPSS 20 due to its versatility. The results obtained from the study showed that component materiality has a positive relationship with auditing practices and decision making in organizations. The result further showed that performance materiality does not significantly affect audit practices and decision making. Based on these findings recommendations were made to support auditing practices and decision making as a whole.

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