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International Journal of Academic Research in Business and Social Sciences

Open Access Journal

ISSN: 2222-6990

Ethics and Financial Reporting Assurance

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

http://dx.doi.org/10.6007/IJARBSS/v8-i11/5176

Open access

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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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.