A Genealogy of Accounting Materiality

“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures

“…We saw parallels here with difficulties that attach to applying the materiality concept to softer, qualitative rather than quantitative issues in corporate social responsibility reporting, where materiality decisions were highly subjective. To protect corporate reputation, senior executives could hide behind the materiality concept, as a shield, to justify partial, or nondisclosure of issues (Solomon & Edgley, 2008;Edgley, 2014: Edgley et al 2015Bolt, 2016).…”