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1860799993459245056
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| building |
INTELEK Repository
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| collection |
Online Access
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| collectionurl |
https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection407072
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| date |
2013-03-20 01:49:25
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| format |
Restricted Document
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| id |
8223
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| institution |
UniSZA
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| internalnotes |
Aharony, J and Dotan, A (2004), A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines" Journal of Business Finance & Accounting, 31:3/4, 475-504. Amer, T, Hackenbrack, K and Nelson, M (1994) Between-auditor differences in the interpretation of probability phrases. Auditing: A Journal of Practice and Theory, 13:1, 126- 136. Chand. P, Patel.C, and Ronald Day (2008). Factors Causing Differences in the Financial Reporting Practices in Selected South Pacific Countries in the Post Convergence Period. Asian Academy of Management Journal, Vol. 13, No. 2, 111-129. Davidson, RA and Chrisman, HH (1994), Interlinguistic comparison of international accounting standards: the case of uncertainty expressions. International Journal of Accounting, 28:1, 1-16. Doupnik, TS and Richter, M (2004). The impact of culture on the interpretation of "In Context" verbal probability expressions. Journal of Accounting Research, 3:1, 1-20. Doupnik, TS and Tsakumis, GT (2004), A critical review of the test of Gray‟s theory of cultural relevance and suggestions for future research. Journal of Accounting Literature, 23, 1-30. Evans, L (2004) Language, translation and the problem of international accounting communication. Accounting, Auditing & Accountability Journal, 17:2, 210-248. Ismail, NA., & Abidin, AZ. (2009). Perception towards the importance and knowledge of information technology among auditors in Malaysia. Journal of Accounting and Taxation, 1(4), 061-069. Laswad, F and Mak, T (1997) Interpretation of probability expressions by New Zealand standard setters. Accounting Horizons, 11:4, 16-23. Laswad, F and Mak, T (December 1999/January 2000) Interpretation of probability expressions: A comparison between standard setters and accountants. Pacific Accounting Review, 11:2; Accounting and Tax Periodicals, 241-254. Mat Zain, M., Subramaniam, N., & Goodwin, J. (2004, July). Audit committee characteristics, internal auditors' contribution to financial statement audits and audit fees: Malaysian evidence, Singapore. Md Salleh, MS., Ismail, NA., & Ibrahim, MA. (2002). The state of IT consulting services among local audit firms in Malaysia, Working Paper Series No. 52, College of Business, Universiti Utara Malaysia. Mohd Salleh, SI., Gardner, J. C., Sulong, Z., & McGowan, C. B. (2011). The interpretation of "in context" verbal probability expressions used in international accounting standards: A comparison of English and Chinese students studying at English speaking universities. Journal of International Education Research, 7(2), 67-80. Price waterhouse Coopers (2002). Market readiness for disclosure-based regulation, Highlights from survey on the readiness for the Malaysian market capital participants for DBR. Kuala Lumpur: Securities Commission. Raghunandan, K, Grimlund, RA, and Schepanski, A (1991) Auditor evaluation of loss contingencies. Contemporary Accounting Research, 7:2, 549-569. Reimers, J (1992) Additional evidence on the need for disclosure reform. Accounting Horizons, 6:1, 36-41. Simon. J (2002). Interpretation of probability expressions by financial directors and auditors of UK companies. The European Accounting Review 2002, 11:3, 601-629.
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4186-01-FH02-FPPP-14-00575.pdf
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SallehS
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| recordtype |
oai_dc
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https://intelek.unisza.edu.my/intelek/pages/view.php?ref=8223
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| spelling |
8223 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=8223 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection407072 Restricted Document Article Journal application/pdf 8 1.6 Adobe Acrobat Pro DC 20 Paper Capture Plug-in SallehS 2013-03-20 01:49:25 4186-01-FH02-FPPP-14-00575.pdf UniSZA Private Access Accounting Convergence: Issues on Translation and Intrepretation: Evidence in Malaysia Far East Journal of Psychology and Business The key objective of International Accounting Standard Board (hereafter "IASB") is to assure the international accounting standards with high quality and transparent accounting information to assist users in economic decision making. Despite the standards well published in formal language - English as a communication tools, the question of the consistency is widely discussed among scholars. The aim of this study is to examine if any differences in the interpretation of probability expressions exist among Malaysian auditors towards translation option of selected financial reporting standard (FRS). The mailing questionnaires are used for this study. The result shows that the interpretations of accounting standard are still different from respondents although they are from the same field. The response rate among auditors in Malaysia for this study is 8.73%. Future research is suggested to use more sample and different method from this study. 10 3 1-8 Aharony, J and Dotan, A (2004), A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines" Journal of Business Finance & Accounting, 31:3/4, 475-504. Amer, T, Hackenbrack, K and Nelson, M (1994) Between-auditor differences in the interpretation of probability phrases. Auditing: A Journal of Practice and Theory, 13:1, 126- 136. Chand. P, Patel.C, and Ronald Day (2008). Factors Causing Differences in the Financial Reporting Practices in Selected South Pacific Countries in the Post Convergence Period. Asian Academy of Management Journal, Vol. 13, No. 2, 111-129. Davidson, RA and Chrisman, HH (1994), Interlinguistic comparison of international accounting standards: the case of uncertainty expressions. International Journal of Accounting, 28:1, 1-16. Doupnik, TS and Richter, M (2004). The impact of culture on the interpretation of "In Context" verbal probability expressions. Journal of Accounting Research, 3:1, 1-20. Doupnik, TS and Tsakumis, GT (2004), A critical review of the test of Gray‟s theory of cultural relevance and suggestions for future research. Journal of Accounting Literature, 23, 1-30. Evans, L (2004) Language, translation and the problem of international accounting communication. Accounting, Auditing & Accountability Journal, 17:2, 210-248. Ismail, NA., & Abidin, AZ. (2009). Perception towards the importance and knowledge of information technology among auditors in Malaysia. Journal of Accounting and Taxation, 1(4), 061-069. Laswad, F and Mak, T (1997) Interpretation of probability expressions by New Zealand standard setters. Accounting Horizons, 11:4, 16-23. Laswad, F and Mak, T (December 1999/January 2000) Interpretation of probability expressions: A comparison between standard setters and accountants. Pacific Accounting Review, 11:2; Accounting and Tax Periodicals, 241-254. Mat Zain, M., Subramaniam, N., & Goodwin, J. (2004, July). Audit committee characteristics, internal auditors' contribution to financial statement audits and audit fees: Malaysian evidence, Singapore. Md Salleh, MS., Ismail, NA., & Ibrahim, MA. (2002). The state of IT consulting services among local audit firms in Malaysia, Working Paper Series No. 52, College of Business, Universiti Utara Malaysia. Mohd Salleh, SI., Gardner, J. C., Sulong, Z., & McGowan, C. B. (2011). The interpretation of "in context" verbal probability expressions used in international accounting standards: A comparison of English and Chinese students studying at English speaking universities. Journal of International Education Research, 7(2), 67-80. Price waterhouse Coopers (2002). Market readiness for disclosure-based regulation, Highlights from survey on the readiness for the Malaysian market capital participants for DBR. Kuala Lumpur: Securities Commission. Raghunandan, K, Grimlund, RA, and Schepanski, A (1991) Auditor evaluation of loss contingencies. Contemporary Accounting Research, 7:2, 549-569. Reimers, J (1992) Additional evidence on the need for disclosure reform. Accounting Horizons, 6:1, 36-41. Simon. J (2002). Interpretation of probability expressions by financial directors and auditors of UK companies. The European Accounting Review 2002, 11:3, 601-629.
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| spellingShingle |
Accounting Convergence: Issues on Translation and Intrepretation: Evidence in Malaysia
|
| summary |
The key objective of International Accounting Standard Board (hereafter "IASB") is to assure the international accounting standards with high quality and transparent accounting information to assist users in economic decision making. Despite the standards well published in formal language - English as a communication tools, the question of the consistency is widely discussed among scholars. The aim of this study is to examine if any differences in the interpretation of probability expressions exist among Malaysian auditors towards translation option of selected financial reporting standard (FRS). The mailing questionnaires are used for this study. The result shows that the interpretations of accounting standard are still different from respondents although they are from the same field. The response rate among auditors in Malaysia for this study is 8.73%. Future research is suggested to use more sample and different method from this study.
|
| title |
Accounting Convergence: Issues on Translation and Intrepretation: Evidence in Malaysia
|
| title_full |
Accounting Convergence: Issues on Translation and Intrepretation: Evidence in Malaysia
|
| title_fullStr |
Accounting Convergence: Issues on Translation and Intrepretation: Evidence in Malaysia
|
| title_full_unstemmed |
Accounting Convergence: Issues on Translation and Intrepretation: Evidence in Malaysia
|
| title_short |
Accounting Convergence: Issues on Translation and Intrepretation: Evidence in Malaysia
|
| title_sort |
accounting convergence: issues on translation and intrepretation: evidence in malaysia
|