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https://ptsldigital.ukm.my/jspui/handle/123456789/578555| Title: | Unqualified audit report and non-compliance with IFRS: interview evidence |
| Authors: | Mazni Abdullah (UM) Noor Sharoja Sapiei (UM) Nazli Ismail Nawang (UNISZA) |
| Keywords: | Audit report IFRS Materiality True and fair view |
| Issue Date: | Mar-2017 |
| Description: | This study aims to explore the reasons why an unqualified audit report was issued despite non-compliance with the International Financial Reporting Standards (IFRS) disclosure requirements. To achieve this objective, a semi-structured interview was used to gather opinions of auditors. Our findings suggest that materiality and true and fair view could be the reasons for issuing a clean audit report despite significant non-compliance with accounting standards. The findings of this study might assist regulators, standard setters and professional accounting bodies in monitoring and safeguarding the quality of financial reporting. |
| News Source: | Pertanika Journals |
| ISSN: | 0128-7702 |
| Volume: | 25 |
| Pages: | 185-198 |
| Publisher: | Universiti Putra Malaysia Press |
| Appears in Collections: | Journal Content Pages/ Kandungan Halaman Jurnal |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| ukmvital_116019+Source01+Source010.PDF | 287.13 kB | Adobe PDF |  View/Open |
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