Research TREEND Research questions RT1 –... | Emerald Publishing

Research TREEND	Research questions
RT1 – The relevance of materiality principles in corporate disclosure	RQ1. Is there a separate determination of financial materiality referred to in disclosure? RQ2. Are there mandatory or voluntary disclosures about the determination of materiality in primary financial statements? RQ3. Is the concept of financial materiality equally perceived when applied to sustainable reporting? RQ4. Do we have a different perception of materiality in the financial statements after the introduction of generally accepted requirements on sustainability and intellectual capital reporting?
RT2 – Financial reporting practices and materiality	RQ1. What are the main consequences arising from the adoption of the materiality principle and guidance on reporting issues? RQ.2. Is there a “sole” determination of financial materiality for all the specific accounting and sustainability issues? RQ.3. What are the main consequences arising from the adoption of the accounting and sustainability materiality principles on managerial issues? RQ3. How can managers make appropriate decisions to ensure an efficient financial materiality process?
RT3 – Theories and approaches in defining financial materiality	RQ1. What are the main evolutionary elements suggesting a review of the accounting materiality definition in light of the enactment of sustainability reporting standards? RQ2. What is the evidence that financial materiality satisfies stakeholders' information needs? RQ3. How can financial materiality enhance the stakeholders' interest in corporate reporting?
RT4 – The existence of quantitative and qualitative thresholds in the materiality judgement	RQ1. What is a common threshold for all the involved users? RQ2. Is the financial materiality threshold only a quantitative parameter? RQ3. Is there also a qualitative threshold to address in the determination of financial materiality?

Research TREEND	Research questions
RT1 – The relevance of materiality principles in corporate disclosure	RQ1. Is there a separate determination of financial materiality referred to in disclosure?RQ2. Are there mandatory or voluntary disclosures about the determination of materiality in primary financial statements?RQ3. Is the concept of financial materiality equally perceived when applied to sustainable reporting?RQ4. Do we have a different perception of materiality in the financial statements after the introduction of generally accepted requirements on sustainability and intellectual capital reporting?
RT2 – Financial reporting practices and materiality	RQ1. What are the main consequences arising from the adoption of the materiality principle and guidance on reporting issues?RQ.2. Is there a “sole” determination of financial materiality for all the specific accounting and sustainability issues?RQ.3. What are the main consequences arising from the adoption of the accounting and sustainability materiality principles on managerial issues?RQ3. How can managers make appropriate decisions to ensure an efficient financial materiality process?
RT3 – Theories and approaches in defining financial materiality	RQ1. What are the main evolutionary elements suggesting a review of the accounting materiality definition in light of the enactment of sustainability reporting standards?RQ2. What is the evidence that financial materiality satisfies stakeholders' information needs?RQ3. How can financial materiality enhance the stakeholders' interest in corporate reporting?
RT4 – The existence of quantitative and qualitative thresholds in the materiality judgement	RQ1. What is a common threshold for all the involved users?RQ2. Is the financial materiality threshold only a quantitative parameter?RQ3. Is there also a qualitative threshold to address in the determination of financial materiality?

Source(s): Authors' work