This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and applicable in Islamic accounting. In addition, the paper examines the roles that TFVO could play in Islamic accounting and auditing. A qualitative research method was used based on...

Purpose – The paper aims to identify the users of the Islamic corporate reporting (i.e. accounting information), in addition to the needs of such information.Design/methodology/approach – The paper has employed a conceptual framework of the Islamic corporate reporting based on a holistic...