This study paper mainly focuses on the relationship of ethic and financial reporting assurance. As nowadays, the ways of reporting financial information are changing because of the nature and unavoidable technological advancements. Following the biggest scandal in accounting field such as Enron, World com, Parmalat and many more, the accounting professional bodies and other concern party are beginning to questioning the reliability of financial report that is being published by professional accountants. Hence, the ways to overcome this is by cultivate the ethical behavior among new and current professional accountants. Besides, to enhance the confidence of stakeholders, integrated financial reporting is now becoming a necessary element in financial reporting. This study also recognizes the important of good corporate governance for the better future of companies, auditors and other parties that involve in accounting fields.
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Arowoshegbe, A., Uniamikogbo, E., & Atu, G. (2017). Accounting Ethics and Audit Quality in Nigeria. Asian Journal of Economics, Business and Accounting, 4(2), 1–15. https://doi.org/10.9734/AJEBA/2017/34826
Beattie, V. (2000). The future of corporate reporting: a review article. Irish Accounting Review, 7, 1–36. Retrieved from http://www.iafa.ie/irish_accounting_review/
Beest, F. Van, & Boelens, S. (2009). Quality of Financial Reporting?: measuring qualitative characteristics. NiCE Working Paper 09-108, (April), 1–41. Retrieved from www.ru.nl/publish/pages/516298/nice_09108.pdf
Ergüden, A. E., Kaya, C., & Sayar, A. R. Z. (2017). Integrated Assurance for Non-Financial Reporting. International Journal of Economics, Commerce and Management, V(1), 72–81.
Ibrahim, M. Y., Ahmad, A. C., Johl, S. K., & Ur Rahman, H. (2016). Corporate Regulations and Quality of Financial Reporting: A Proposed Study. International Journal of Economics and Financial Issues, 6(7Special Issue), 132–136.
Kannaiah, D., & Kumar, N. S. (2009). An Urgent Need for Ethics Education for Accountants.
Issues in Social & Environmental Accounting, 3(1), 88–94. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=55149253&site=ehost- live&scope=site
Kermis, G. F., & Kermi
In-Text Citation: (Rashid et al., 2018)
To Cite this Article: Rashid, N., Asfthanorhan, A., Johari, R. J., Hamid, N. A., Yazid, A. S., Salleh, F., … Rasit, Z. A. (2018). Ethics and Financial Reporting Assurance. International Journal of Academic Research in Business and Social Sciences, 8(11), 1346–1355.
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