Disclosures of materiality: the practice of Malaysian companies

QR Code

Disclosures of materiality: the practice of Malaysian companies

The reporting of information in the financial statements is pervasively based on the materiality concept. For the purpose of disclosing financial information, auditors use their professional judgments in deciding the appropriate materiality thresholds. There is evidence of a lack of consensus in dis...

Full description

Bibliographic Details
Main Authors:	Takiah Mohd. Iskandar, Syed Mohd. Ghazali Wafa Syed Adwam Wafa, Selamat Kundari, Rosiati Ramli
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 1998
Online Access:	http://journalarticle.ukm.my/7980/ http://journalarticle.ukm.my/7980/1/822-1568-1-SM.pdf

Similar Items

Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia
by: Takiah Mohd. Iskandar,, et al.
Published: (1993)

Personnel policy and practices of Bank Negara Malaysia / Syed Hussain Wafa
by: Wafa, Syed Hussain
Published: (1965)

A case study on the high employee turnover rate of MPH bookstores at mid Valley Megamall / Syarifah ‘Atikah Wafa Syed Mohd. Ghazali Wafa
by: Syed Mohd. Ghazali Wafa, Syarifah ‘Atikah Wafa
Published: (2010)

Board Diversity and Environmental Disclosure Practices of Malaysian Public Listed Companies
by: Chong, Jennifer Lai Yee
Published: (2018)

Materiality judgments on audit opinions / Takiah Mohd. Iskandar
by: Mohd. Iskandar, Takiah
Published: (2003)

The timeliness of recognizing accounting income in Malaysia: The influence of government linked companies transformation programme
by: Norman Mohd-Saleh,, et al.
Published: (2011)

Disclosure of Shariah compliance by Malaysian takaful companies
by: Abu Kasim, Nor Aziah
Published: (2012)

The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies
by: Mohd Iskandar, Takiah, et al.
Published: (2010)

Corporate disclosure and cost of equity : case of Malaysian listed companies
by: Mohd Waliuddin, Mohd Razali, et al.
Published: (2016)

Corporate environmental disclosures in Malaysian public listed companies
by: Phua, Siew Huei Michelle
Published: (2016)

Cash flow statement : an empirical study of voluntary disclosure practices of Malaysian companies / K. Ranchethamalar.
by: K., K. Ranchethamalar
Published: (2002)

Examining Risk Management and Risk Disclosures Practices in UK Public Companies
by: Jiang, Nan
Published: (2008)

Firm characteristics and environmental disclosure practices : an empirical investigation of Malaysian public listed companies / Harjeet Kaur
by: Kaur, Harjeet
Published: (2002)

The effectiveness of maintenance management of services in shopping complex building : Plaza Alam Sentral, Shah Alam / Syed Mohamad Fahmi Wafa Syed Jalaluddin
by: Syed Jalaluddin, Syed Mohamad Fahmi Wafa
Published: (2009)

Determinants of voluntary disclosure by Malaysian listed companies over time
by: Ho, Poh-Ling
Published: (2009)

Human Resource Related Disclosures of Malaysian Public Listed Companies
by: Teh, Caroline Swee Gaik
Published: (2004)

Disclosure of whistle blowing policy among Malaysian listed companies
by: Mustapha, Mazlina, et al.
Published: (2017)

Factors influencing Malaysian youth first identity disclosure
by: Syed Abdullah Idid, Syed Arabi, et al.
Published: (2014)

Real interest rates equalization: The case of Malaysia and Singapore
by: Ling, Tai-Hu, et al.
Published: (2006)

Fisher hypothesis: East Asian evidence from panel unit root tests
by: Ling, Tai-Hu, et al.
Published: (2007)

Does Fisher Hypothesis Hold for the East Asian Economies? An Application of Panel Unit Root Tests
by: Tai-Hu, Ling, et al.
Published: (2010)

Investigating risk disclosure practices in the annual reports of UK non-financial companies
by: Papadopoulos, Loucas
Published: (2013)

Corporate governance determinants on Australian resource companies' financial instruments disclosure practices
by: Taylor, Grantley, et al.
Published: (2008)

Environmental disclosures of Malaysian property development companies : towards legitimacy or accountability?
by: Nik Ahmad, Nik Nazli, et al.
Published: (2013)

A Study of Risk Disclosures in the Annual Reports of UK and Malaysian Companies
by: Yap, Hui Ying
Published: (2011)

Voluntary disclosure in Malaysian corporate annual reports
by: Mohd Ghazali, Nazli Anum
Published: (2009)

Study on methods used by Scope International (M) Sdn. Bhd. in improving employee’s performance / Syed Muhammad Atik Wafa Syed Abdul Hamid
by: Syed Abdul Hamid, Syed Muhammad Atik Wafa
Published: (2010)

Career Incentives, Performance Base Pay, Organizational Benefits Influencing Employee Performance: A Case on Libyan Tobacco Company
by: Omaro, Wafa Yosef
Published: (2011)

Environmental Reporting and Disclosure Practices - In Malaysian Property Industry
by: Natthondan, Shankari
Published: (2009)

Day-Of-The-Week Effects: Evidence From The Chinese Stock Markets
by: Chia, Ricky Chee-Jiun, et al.
Published: (2011)

The Day-of-the-week Effect in the Hang Seng Index
by: Chia, Ricky Chee-Jiun, et al.
Published: (2015)

Is the Hong Kong Stock Market Asymmetrical in Behavior?
by: Liew, Venus Khim-Sen, et al.
Published: (2015)

Day-of-the-week effects in Selected East Asian stock markets
by: Venus, Khim-Sen Liew, et al.
Published: (2008)

The quality and determinants of voluntary disclosures in annual reports of Shari'ah compliant companies in Malaysia
by: Mohd Ghazali, Nazli Anum
Published: (2013)

Environmental disclosure quality of ISO14001 companies and differences in companies' characteristics
by: Mohd Said, Ridzwana, et al.
Published: (2020)

Firm characteristics, competitive strategies, environment and business performance: survey evidence from Malaysian SMEs
by: Hashim, Mohd Khairuddin, et al.
Published: (2000)

‘An analysis of corporate disclosure and potential improvements in disclosure in quoted companies in the automotive industry’.
by: Dissak Delon, Samuel
Published: (2011)

Environmental reports as auto-communication: a study of disclosure practices by low-impact companies
by: Pollach, I., et al.
Published: (2008)

The role of demographic variables as the moderator between organizational variables and job stress among teachers in Sabah / Najihah Hanisah Marmaya and Syed Azizi Wafa
by: Marmaya, Najihah Hanisah, et al.
Published: (2009)

The moderating effect of distinctive capabilities on the competitive strategy and performance relationship in Malaysian SMEs / Mohd Khairuddin Hashim ... [et al.]
by: Hashim, Mohd Khairuddin, et al.
Published: (2002)