Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)

Kabiru İsa Dandago; Akpan Edem; Bashir Mande Tsafe

Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)

Abstract

The primary objective of accounting is to provide information that is useful for decision making purposes. Accounting information that makes information provided useful to users in making economic decisions must possess the following qualities: relevance, reliability, comparability, understandability, neutrality, timeliness and materiality. This paper investigates the factors influencing preparers’ decision to prepare accounting information following the financial reporting rules and regulations to ensure high quality of financial reporting in Malaysia. Data were collected from relevant respondents in Malaysia through questionnaires aimed at preparers prepare financial statements to attract investors and that such statementsprepared follow the requirements of the standards issued by the Malaysian Accounting Standards Board (MASB), and that the regulatory standards are highly transparent. Malaysian Institute of Accountants (MIA) certifies both the accountants who are the preparers of the statements and the auditors who certify the statements. This has(*) Bu bildiri, 19-22 Haziran 2013 tarihlerinde İstanbul’da organize edilen III.Balkanlar ve Ortadoğu Ülkeleri Muhasebe ve Muhasebe Tarihi Konferansı’nda sunulmuştur.brought about improvement in information quality and standard of financial statements by reporting entities. It is, therefore, recommended that public recognition should be given to companies with high quality financial report, which is greatly influenced by the quality of the preparers of the report.

Keywords

Accounting Information, Accounting Practices, Economic Decisions,Information Quality,MASB

References

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Details

Primary Language

Turkish

Subjects

Economics

Journal Section

Research Article

Authors

Kabiru İsa Dandago This is me

Akpan Edem This is me

Bashir Mande Tsafe This is me

Publication Date

July 1, 2014

Submission Date

July 1, 2014

Acceptance Date

-

Published in Issue

Year 2014 Number: 7

IZ

https://izlik.org/JA33DG97BP

Cite

RIS / Bibtex

APA

Dandago, K. İ., Edem, A., & Tsafe, B. M. (2014). Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*). Accounting and Financial History Research Journal, 7, 61-75. https://izlik.org/JA33DG97BP

AMA

1.Dandago Kİ, Edem A, Tsafe BM. Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*). Accounting and Financial History Research Journal. 2014;(7):61-75. https://izlik.org/JA33DG97BP

Chicago

Dandago, Kabiru İsa, Akpan Edem, and Bashir Mande Tsafe. 2014. “Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)”. Accounting and Financial History Research Journal, nos. 7: 61-75. https://izlik.org/JA33DG97BP.

EndNote

Dandago Kİ, Edem A, Tsafe BM (July 1, 2014) Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*). Accounting and Financial History Research Journal 7 61–75.

IEEE

[1]K. İ. Dandago, A. Edem, and B. M. Tsafe, “Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)”, Accounting and Financial History Research Journal, no. 7, pp. 61–75, July 2014, [Online]. Available: https://izlik.org/JA33DG97BP

ISNAD

Dandago, Kabiru İsa - Edem, Akpan - Tsafe, Bashir Mande. “Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)”. Accounting and Financial History Research Journal. 7 (July 1, 2014): 61-75. https://izlik.org/JA33DG97BP.

JAMA

1.Dandago Kİ, Edem A, Tsafe BM. Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*). Accounting and Financial History Research Journal. 2014;:61–75.

MLA

Dandago, Kabiru İsa, et al. “Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*)”. Accounting and Financial History Research Journal, no. 7, July 2014, pp. 61-75, https://izlik.org/JA33DG97BP.

Vancouver

1.Kabiru İsa Dandago, Akpan Edem, Bashir Mande Tsafe. Impact of Preparers of Accounting Information on Quality of Financial Reporting in Malaysia(*). Accounting and Financial History Research Journal [Internet]. 2014 Jul. 1;(7):61-75. Available from: https://izlik.org/JA33DG97BP