A socio-legal study on non-compliance with accounting standards and clean audit report
| Format: | Restricted Document |
|---|
| _version_ | 1860799410509709312 |
|---|---|
| building | INTELEK Repository |
| collection | Online Access |
| collectionurl | https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection407072 |
| date | 2015-12-14 09:45:03 |
| eventvenue | Universiti Sultan Zainal Abidin |
| format | Restricted Document |
| id | 5898 |
| institution | UniSZA |
| originalfilename | 0607-01-FH03-FLAIR-16-04833.pdf |
| person | UniSZA Unisza unisza |
| recordtype | oai_dc |
| resourceurl | https://intelek.unisza.edu.my/intelek/pages/view.php?ref=5898 |
| spelling | 5898 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=5898 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection407072 Restricted Document Conference Conference Paper application/pdf 6 1.6 Adobe Acrobat Pro DC 20 Paper Capture Plug-in UniSZA Unisza unisza 2015-12-14 09:45:03 0607-01-FH03-FLAIR-16-04833.pdf UniSZA Private Access A socio-legal study on non-compliance with accounting standards and clean audit report This study aims to explore the reasons why a clean audit report was issued despite non-compliance with accounting standards disclosure requirements. To achieve this objective, a semi-structured interview was used to gather opinions of practitioners regarding the issuance of clean audit report with respect to non-compliance with accounting standards. Our interview findings indicate that materiality and true and fair view could be the answers for issuing a clean audit report despite significant non-compliance with accounting standards. The findings of this study might help regulators, standard-setters and accounting professional bodies in monitoring and safeguarding the quality of financial reporting. 4th International Conference on Law and Society 2015 Universiti Sultan Zainal Abidin |
| spellingShingle | A socio-legal study on non-compliance with accounting standards and clean audit report |
| summary | This study aims to explore the reasons why a clean audit report was issued despite non-compliance with accounting standards disclosure requirements. To achieve this objective, a semi-structured interview was used to gather opinions of practitioners regarding the issuance of clean audit report with respect to non-compliance with accounting standards. Our interview findings indicate that materiality and true and fair view could be the answers for issuing a clean audit report despite significant non-compliance with accounting standards. The findings of this study might help regulators, standard-setters and accounting professional bodies in monitoring and safeguarding the quality of financial reporting. |
| title | A socio-legal study on non-compliance with accounting standards and clean audit report |
| title_full | A socio-legal study on non-compliance with accounting standards and clean audit report |
| title_fullStr | A socio-legal study on non-compliance with accounting standards and clean audit report |
| title_full_unstemmed | A socio-legal study on non-compliance with accounting standards and clean audit report |
| title_short | A socio-legal study on non-compliance with accounting standards and clean audit report |
| title_sort | socio-legal study on non-compliance with accounting standards and clean audit report |