Ethics and Financial Reporting Assurance

Rashid, Norfadzilah; Asfthanorhan, Asyraf; Johari, Razana Juhaida; Hamid, Nadiah Abdul; Yazid, Ahmad Shukri; Salleh, Fauzilah; Abdullah, Berhanudin bin; Ismail, Aida Hazlin; Rasit, Zarinah Abdul

doi:10.6007/ijarbss/v8-i11/5176

Cited by 4 publications

(2 citation statements)

References 4 publications

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“…Transparency in a financial report is needed through financial information disclosure. It is free of bias for an internal and external user in making analyses and decisions for the purpose of short-term and long-term investment (Rashid et al, 2018). Transparency means the information contained in the report can be accessed and understood by all market participants.…”

Section: Literature Reviewmentioning

confidence: 99%

The Building Blocks to Construct Financial Statement of Micro, Small, and Medium Enterprises (MSMEs) of Rice Farmers Groups

Rumambi¹,

Kaparang²,

Lintong³

et al. 2019

IJARAFMS

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What are the elements of financial statement making for MSMEs of rice farmers groups? Statement of Financial Accounting Concepts (SFAC) number 6 states that the elements of the financial statement are building blocks that construct the financial statement. Much MSMEs management in Indonesia does not understand the concept of financial reports so they have difficulty in preparing them. Therefore, this research aims to describe the elements that form the financial statement of MSMEs of rice farmers groups in Indonesia. This research uses a qualitative research method. We collect the data through in-depth interviews with the chairs of rice farmers groups about the scope of a business, business activities, and transactions that occurred. After that, we conducted an analysis and interpretation data through the process of identification and classification of data and presented them in the form of classification of MSMEs' transactions. This classification describes the elements that make up the MSME financial statements. This research results in a description of assets, liabilities, equity, income, and expense of MSMEs of rice farmers groups. The description of these elements is a representation of the economic phenomena of MSMEs that obtained from the scope of business and transactions, which occur of the activities of rice planting, rice harvesting, and rice post-harvest. The results of this study will help the management of MSMEs in making their financial statements.

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Section: Literature Reviewmentioning

confidence: 99%

The Building Blocks to Construct Financial Statement of Micro, Small, and Medium Enterprises (MSMEs) of Rice Farmers Groups

Rumambi¹,

Kaparang²,

Lintong³

et al. 2019

IJARAFMS

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show abstract

“…Fraud is not just a crime but it is also a civil or a criminal wrong. There are many fraudulent cases involving business and government professionals who conducted complex financial transactions with specialized knowledge and criminal intent, (Rashid et al, 2018). To know accuracy and honesty of the financial statement, auditor will audit the financial statement.…”

mentioning

confidence: 99%

The Responsibilities of Financial Fraud Activities Among of Auditor in the Business Organizations

Rashid¹,

Mahmod²,

Afthanorhan³

et al. 2019

IJARBSS

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The study paper mainly focuses on the financial fraud of the issue either auditors can act as a first responders or not. As first responders, their primarily responsible is to clarify the fraud, stabilize situation and prevent for further losses. Moreover, third parties are expected to act as first responders too, as when there are financial fraud or other illegal act is suspected during the audit. Hence, in conducting an audit, auditors play a role in practice guidelines that must be wary occurrence of financial fraud and other illegal acts. Any first responders must rely on electronic format and digital forensics to collect and identify such electronic information not the original printed documents.

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Corporate Ethics and Financial Reporting Quality: A Thematic Analysis from Accountants’ Perspectives

Aluwi

Nasir

Hashim

et al. 2023

Contributions to Management Science

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Ethics and Financial Reporting Assurance

Cited by 4 publications

References 4 publications

The Building Blocks to Construct Financial Statement of Micro, Small, and Medium Enterprises (MSMEs) of Rice Farmers Groups

The Building Blocks to Construct Financial Statement of Micro, Small, and Medium Enterprises (MSMEs) of Rice Farmers Groups

The Responsibilities of Financial Fraud Activities Among of Auditor in the Business Organizations

Corporate Ethics and Financial Reporting Quality: A Thematic Analysis from Accountants’ Perspectives

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