Internet Financial Reporting in Malaysia: Preparers’ and Users’ Perceptions
نویسندگان
چکیده
منابع مشابه
Micro-Entity Financial Reporting: Perspectives of Preparers and Users
Small and Medium Practices Committee The mission of the International Federation of Accountants (IFAC) is to serve the public interest, strengthen the accountancy profession worldwide and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards and sp...
متن کاملPerceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors
SYNOPSIS: U.S. and international auditing standard setters continue to raise questions about standard auditors’ reports and are exploring alternatives to those reports. Government agencies and professional organizations are also raising questions about the auditor’s report. These questions point to a continued existence of an ‘‘audit expectation gap.’’ To investigate perceptions and mispercepti...
متن کاملUsers’ Perceptions on Internet Financial Reporting Practices in Emerging Markets: Evidence from Jordan
This study seeks to explore the perceptions of users regarding Internet financial reporting (IFR) practices in Jordan. A questionnaire survey of 200 possible participants of four different user-groups was conducted to investigate their perceptions regarding the usefulness and usability of IFR as a source of information in Jordan. 114 received responses were analysed using the Kruskal-Wallis tes...
متن کاملPerceptions of preparers, users and auditors regarding financial statement audits conducted by Big 4 accounting firms
This study includes the most diverse stakeholder population integrated into one research study regarding perceptions of fi nancial statement audits conducted by Big 4 accounting fi rms. Whereas prior studies almost exclusively used either archival data or experiments to implicitly derive the stakeholders ’ perceptions, this study employed focus groups with fi nancial statement (1) preparers; (2...
متن کاملFinancial Reporting: An Internet Clearinghouse
The creation of accounting transactions has been changed from a manual to computerized recording. In many operational applications the accounting entries are generated as a byproduct of the underlying transactions (such as sales), thus making it possible to shorten the existing delays in creation of accounting data. Under this method it is possible to issue financial statements monthly or weekl...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Procedia - Social and Behavioral Sciences
سال: 2015
ISSN: 1877-0428
DOI: 10.1016/j.sbspro.2015.01.432