| Abstract [eng] |
The research aimed to assess whether quantitatively negligible (immaterial) misstatements identified by auditors could offer valuable qualitative information for investors. The objective was to explore the qualitative characteristics of these quantitatively trivial misstatements. Initially, through a literature analysis and expert evaluation, the most significant qualitative characteristics were identified. Subsequently, these characteristics were examined to determine whether any of them, inherent to clearly trivial (quantitatively) misstatements, furnish useful information for investors. A survey questionnaire was employed, and the reliability of the data was assessed using Cronbach's alpha. Randomized response principles were also applied to enhance data reliability. To address the hypotheses, a T-test (criterion) for one sample was conducted. The results confirmed that certain qualitative misstatements, despite their clearly trivial amounts, indeed offer valuable qualitative information for investors. |
