Professionalism, competency and financial reporting quality: a perception of director of finance in a changing public sector reporting standard
The Financial Reporting Quality (FRQ) refers to better information dissemination across different users. It remains a prevalent factor for organizations’ performance and survival. The public sector in many countries, have witnessed considerable changes in the past decades. The prominent one being th...
| Main Authors: | Maruf Mustapha, Ku Nor Izah Ku Ismail, Halima Nasibah Ahmad |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2019
|
| Online Access: | http://journalarticle.ukm.my/14562/ http://journalarticle.ukm.my/14562/1/23097-116265-1-PB.pdf |
Similar Items
Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports
by: Ku Nor Izah Ku Ismail,, et al.
Published: (2005)
by: Ku Nor Izah Ku Ismail,, et al.
Published: (2005)
Audit committee and the amendments of quarterly financial reports among Malaysian companies
by: Ku Nor Izah Ku Ismail,, et al.
Published: (2011)
by: Ku Nor Izah Ku Ismail,, et al.
Published: (2011)
The impact of Malaysian financial reporting standards on Audit Report Lag
by: Krouchi, Charafeddine, et al.
Published: (2015)
by: Krouchi, Charafeddine, et al.
Published: (2015)
Audit committee, board of director characteristics
and financial reporting quality
by: ZHU, HUIXIAN
Published: (2017)
by: ZHU, HUIXIAN
Published: (2017)
The relationship between the board of director characteristics and financial reporting quality
by: WU, LINGKE
Published: (2017)
by: WU, LINGKE
Published: (2017)
The doption of cash-basis IPSAS: A conceptual framework for enhancing decision-useful financial reporting.
by: Ku Ismail, Ku Nor Izah, et al.
Published: (2017)
by: Ku Ismail, Ku Nor Izah, et al.
Published: (2017)
Financial reporting of intangible assets in Islamic finance
by: Syed Jaafar Alhabshi, Syed Musa, et al.
Published: (2017)
by: Syed Jaafar Alhabshi, Syed Musa, et al.
Published: (2017)
Issues in reporting of Ijarah financing in financial statements
by: Ahmed, Mezbah Uddin, et al.
Published: (2019)
by: Ahmed, Mezbah Uddin, et al.
Published: (2019)
Financial reporting failures, board's competency and effectiveness
by: Mohd. Sulaiman, Aiman @ Nariman
Published: (2013)
by: Mohd. Sulaiman, Aiman @ Nariman
Published: (2013)
Financial reporting dimensions of intangibles in the context of Islamic finance
by: Syed Jaafar Alhabshi, Syed Musa, et al.
Published: (2018)
by: Syed Jaafar Alhabshi, Syed Musa, et al.
Published: (2018)
Monitoring by busy and overlap directors: an examination of executive remuneration and financial reporting quality
by: Fernández Méndez, C., et al.
Published: (2017)
by: Fernández Méndez, C., et al.
Published: (2017)
Between international financial reporting standards (IFRSS) and financial accounting standards (FASS): the debate continues
by: Mohd Hussan, Subithabhanu, et al.
Published: (2016)
by: Mohd Hussan, Subithabhanu, et al.
Published: (2016)
International financial reporting standards and financial information quality: principles versus rules-based standards
by: Seyed Sajad Ebrahimi Rad,, et al.
Published: (2013)
by: Seyed Sajad Ebrahimi Rad,, et al.
Published: (2013)
The Capability Of The International Financial Reporting Standards (IFRS) To Enhance Transparency Of Financial Statements
by: Ganesan, Kumaravel M.
Published: (2007)
by: Ganesan, Kumaravel M.
Published: (2007)
Preparers' perceptions towards quarterly financial reporting in Malaysia
by: Ku Ismail, Ku Nor Izah, et al.
Published: (2004)
by: Ku Ismail, Ku Nor Izah, et al.
Published: (2004)
Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector
by: Abdullah Jihad Rasmi Rabaya,, et al.
Published: (2018)
by: Abdullah Jihad Rasmi Rabaya,, et al.
Published: (2018)
Does International Financial Reporting Standards convergence promote informational efficiency?
by: Tee, Lain-Tze, et al.
Published: (2017)
by: Tee, Lain-Tze, et al.
Published: (2017)
The moderating effect of culture on the relationship between
women directors and CSR disclosure in Malaysia
by: Intan Maiza Abd Rahman,, et al.
Published: (2018)
by: Intan Maiza Abd Rahman,, et al.
Published: (2018)
Accountants’ perceptions on the adoption of international financial reporting standards in Yemen
by: Al-Absy, Mujeeb Saif Mohsen, et al.
Published: (2016)
by: Al-Absy, Mujeeb Saif Mohsen, et al.
Published: (2016)
Empirical study on the directors and auditors perception relating to the demand for reporting on internal control / Zulkifflee Mohamed
by: Mohamed, Zulkifflee
Published: (2001)
by: Mohamed, Zulkifflee
Published: (2001)
An evaluation of internet financial reporting on specific Malaysian economic sectors
by: Turmin, Siti Zaidah, et al.
Published: (2020)
by: Turmin, Siti Zaidah, et al.
Published: (2020)
Women directors involvement in Malaysia
by: Amran, Noor Afza, et al.
Published: (2014)
by: Amran, Noor Afza, et al.
Published: (2014)
Globalisation Of Financial Reporting Standard Of Listed Companies In Asean Two: Malaysia And Singapore
by: Daw, Tin Hla, et al.
Published: (2015)
by: Daw, Tin Hla, et al.
Published: (2015)
The timeliness of quarterly financial reports of companies in Malaysia
by: Ku Ismail, Ku Nor Izah, et al.
Published: (2003)
by: Ku Ismail, Ku Nor Izah, et al.
Published: (2003)
Information professionals' competency model for public sector / Azrilah Abdul Aziz
by: Abdul Aziz, Azrilah
Published: (2009)
by: Abdul Aziz, Azrilah
Published: (2009)
Board of Director Characteristics and Audit Report Lag: Australian Evidence
by: Singh, Harjinder, et al.
Published: (2012)
by: Singh, Harjinder, et al.
Published: (2012)
Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies
by: Alappatt, Thomas Mathew
Published: (2020)
by: Alappatt, Thomas Mathew
Published: (2020)
Board financial experience and efficiency-based earnings management in pre- and post-international financial reporting standards
by: Kweh, Qian Long, et al.
Published: (2024)
by: Kweh, Qian Long, et al.
Published: (2024)
Perceived benefits and challenges of convergence to international financial reporting standards among Malaysian accountants.
by: Yaacob, Abu Sofian
Published: (2012)
by: Yaacob, Abu Sofian
Published: (2012)
Risk assessment of Haier Groupas overseas investment under International financial reporting standards
by: Zhong, Bin, et al.
Published: (2022)
by: Zhong, Bin, et al.
Published: (2022)
Gender Boardroom Quotas: A Survey of Malaysian Corporate Directors
by: Ku Nor Izah Ku Ismail,, et al.
Published: (2019)
by: Ku Nor Izah Ku Ismail,, et al.
Published: (2019)
E-reporting of financial information among Malaysian
public-listed companies.
by: Salleh, Arfah, et al.
Published: (2001)
by: Salleh, Arfah, et al.
Published: (2001)
Board of directors’ independence and modified audit report: an analysis
of the Malaysian Environment
by: Suhaimi Ishak,, et al.
Published: (2015)
by: Suhaimi Ishak,, et al.
Published: (2015)
The identification and reporting of child neglect among professionals and the general public
by: Bullock, Lydia
Published: (2019)
by: Bullock, Lydia
Published: (2019)
Directors' shareholdings and executive equity-based compensation influence on fraudulent financial reporting: Malaysia case / Noralizah Mohd Aliman
by: Mohd Aliman, Noralizah
Published: (2013)
by: Mohd Aliman, Noralizah
Published: (2013)
Does political connection moderate women directors’ effect on CSR disclosure? Evidence from Malaysia
by: Intan Maiza Abd Rahman,, et al.
Published: (2019)
by: Intan Maiza Abd Rahman,, et al.
Published: (2019)
Reporting performance of Fiji public sector between the coups
by: Brown, Alistair
Published: (2009)
by: Brown, Alistair
Published: (2009)
Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?
by: Marzuk, M., et al.
Published: (2016)
by: Marzuk, M., et al.
Published: (2016)
Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid
by: Youssef, Alami, et al.
Published: (2015)
by: Youssef, Alami, et al.
Published: (2015)
Malaysia Islamic Finance Education Report (MIFER)
by: Haneef, Mohamed Aslam, et al.
Published: (2017)
by: Haneef, Mohamed Aslam, et al.
Published: (2017)
Similar Items
-
Perceptions of professional investors in Malaysia on the usefulness of quarterly financial reports
by: Ku Nor Izah Ku Ismail,, et al.
Published: (2005) -
Audit committee and the amendments of quarterly financial reports among Malaysian companies
by: Ku Nor Izah Ku Ismail,, et al.
Published: (2011) -
The impact of Malaysian financial reporting standards on Audit Report Lag
by: Krouchi, Charafeddine, et al.
Published: (2015) -
Audit committee, board of director characteristics
and financial reporting quality
by: ZHU, HUIXIAN
Published: (2017) -
The relationship between the board of director characteristics and financial reporting quality
by: WU, LINGKE
Published: (2017)