RT Journal Article SR Electronic T1 How Well do Accountants Understand Materiality? JF The Journal of Portfolio Management FD Institutional Investor Journals SP 19 OP 25 DO 10.3905/jpm.1977.19 VO 3 IS 2 A1 Thornton O'Glove A1 Robert Olstein YR 1977 UL https://pm-research.com/content/3/2/19.abstract AB