NIAMH BRENNAN; SIDNEY J. GRAY. The Impact of Materiality: Accounting’s Best Kept Secret. Asian Academy of Management Journal of Accounting and Finance, [S. l.], v. 1, p. 1–31, 2005. Disponível em: https://ejournal.usm.my/aamjaf/article/view/aamjaf_vol1-2005_1.. Acesso em: 27 jul. 2026.