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https://ptsldigital.ukm.my/jspui/handle/123456789/578555Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Mazni Abdullah (UM) | |
| dc.contributor.author | Noor Sharoja Sapiei (UM) | |
| dc.contributor.author | Nazli Ismail Nawang (UNISZA) | |
| dc.date.accessioned | 2023-11-06T03:03:33Z | - |
| dc.date.available | 2023-11-06T03:03:33Z | - |
| dc.date.issued | 2017-03 | |
| dc.identifier.issn | 0128-7702 | |
| dc.identifier.other | ukmvital:116019 | |
| dc.identifier.uri | https://ptsldigital.ukm.my/jspui/handle/123456789/578555 | - |
| dc.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. | |
| dc.language.iso | en | |
| dc.publisher | Universiti Putra Malaysia Press | |
| dc.relation.haspart | Pertanika Journals | |
| dc.relation.uri | http://www.pertanika.upm.edu.my/regular_issues.php?jtype=3&journal=JSSH-25-S-3 | |
| dc.rights | UKM | |
| dc.subject | Audit report | |
| dc.subject | IFRS | |
| dc.subject | Materiality | |
| dc.subject | True and fair view | |
| dc.title | Unqualified audit report and non-compliance with IFRS: interview evidence | |
| dc.type | Journal Article | |
| dc.format.volume | 25 | |
| dc.format.pages | 185-198 | |
| dc.format.issue | Special Issue | |
| 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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