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Ethics of Future Accounting Professionals: Evidence from Malaysia

Barizah Abu Bakar, Nur; Ismail, Suhaiza; Mamat, Suaniza - In: Journal of Financial Reporting and Accounting 6 (2008) 1, pp. 21-33

ethical attitudes of the final year accounting students in the International Islamic University Malaysia. There were 210 …

Persistent link: https://www.econbiz.de/10014869544

The effect of ethics courses on the ethical judgement‐making ability of Malaysian accounting students

Mohamed Saat, Maisarah; Porter, Stacey; Woodbine, Gordon - In: Journal of Financial Reporting and Accounting 8 (2010) 2, pp. 92-109

Purpose – The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and … their impact on ethical judgement‐making ability. Design/methodology/approach – Third‐year accounting students from six … the accounting faculties indicating that their effort in inculcating ethical values is worthwhile and this endeavour has …

Persistent link: https://www.econbiz.de/10014869564

Compliance with international financial reporting standards: the case of listed firms in Ghana

Appiah, Kingsley Opoku; Awunyo-Vitor, Dadson; Mireku, Kwame - In: Journal of Financial Reporting and Accounting 14 (2016) 1, pp. 131-156

compliance by listed firms in Ghana. This would aid accounting policy makers to institute strategies to encourage compliance with …

Persistent link: https://www.econbiz.de/10014869593

Cost-benefit analysis of IFRS adoption: developed and emerging countries

In: Journal of Financial Reporting and Accounting 14 (2016) 2, pp. 198-229

accounting principles (GAAP) to International Financial Reporting Standards (IFRS). Second, the study assembles prior literature … implications divulged from studies pertaining to the adoption of IFRS, i.e. corporate governance, fair value accounting and other … environmental concerns. The paper further illustrates instances of dissimilarity of the Indian Accounting Standards to the IFRS …

Persistent link: https://www.econbiz.de/10014869595

Insurance vs Takaful : identical sides of a coin?

Nahar, Hairul Suhaimi - In: Journal of Financial Reporting and Accounting 13 (2015) 2, pp. 247-266

Takaful operations are translated into (rightfully) different accounting and reporting of Takaful operators. Second, it … provides a critical review of the available and applicable accounting and reporting standards and guidelines related to Takaful … numerical evidence obtained from the survey of final-year accounting students with regards to their ability in identifying the …

Persistent link: https://www.econbiz.de/10014869621

The application of business risk audit methodology within non-Big-4 firms

Kutum, Imad; Fraser, Ian; Hussainey, Khaled - In: Journal of Financial Reporting and Accounting 13 (2015) 2, pp. 226-246

Purpose – This paper aims to explore the application of the business risk audit (BRA) approach within non-Big-4 audit firms in the USA, the UK and Canada. This paper focuses on the motivation for adopting this approach for non-Big-4 audit firms in the three countries, and the advantages,...

Persistent link: https://www.econbiz.de/10014869643

Measuring goodwill and noncontrolling interest under the new consolidation accounting standards

Yang, James G.S.; Aquilino, Frank J. - In: Journal of Financial Reporting and Accounting 15 (2017) 2, pp. 198-207

Purpose The accounting standards for consolidated financial statements have been updated recently. The change involves … the measurement of goodwill and noncontrolling interest. Under the new accounting standards, goodwill consists of not only … this paper is to update the financial reporting to the current standards. Design/methodology/approach New accounting …

Persistent link: https://www.econbiz.de/10014869700

Adoption of AAOIFI accounting standards by Islamic banks of Bahrain

Mohammed Sarea, Adel; Mohd Hanefah, Mustafa - In: Journal of Financial Reporting & Accounting 11 (2013) 2, pp. 131-142

Purpose – The objective of this paper is to determine the level of compliance with Accounting and Auditing Organization … for Islamic Financial Institutions (AAOIFI) accounting standards by Islamic banks of Bahrain. Design …, trialability and observability factors are expected to influence the level of compliance with AAOIFI accounting standards. Findings …

Persistent link: https://www.econbiz.de/10014869749

Impact of institutional and contingent factors on adopting environmental management accounting systems: the case of manufacturing companies in Libya

Elhossade, Sami Salem; Abdo, Hafez; Mas’ud, Abdulsalam - In: Journal of Financial Reporting and Accounting 19 (2020) 4, pp. 497-539

Purpose Environmental management accounting (EMA) has received increasing interest since 2000 and is now regarded as an …

Persistent link: https://www.econbiz.de/10014869790

Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R)

Ebrahim, Ahmed; Bradford, Bruce - In: Journal of Financial Reporting and Accounting 12 (2014) 1, pp. 2-20

useful to accounting regulators in understanding the reaction of financial statement preparers to deliberations, effective … dates and voluntary early adoption terms of the accounting standards setting process. …

Persistent link: https://www.econbiz.de/10014869806