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Purpose – The purpose of this paper is to contemplate the degree to which technical expertise in Malaysian Big 4 auditing practice survives periods of material regulatory inflexion sufficiently to underpin quality financial reporting outcomes. Design/methodology/approach – The adoption of...
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Prior to the adoption of an IFRS based reporting framework in Malaysia, no binding standard governing goodwill had ever been implemented. After several decades in which a laissez faire approach to the problem represented the dominant paradigm, the highly prescriptive and technical provisions of...
Persistent link: https://www.econbiz.de/10014869558
Purpose – The purpose of this paper is to contemplate the degree to which technical expertise in Malaysian Big 4 auditing practice survives periods of material regulatory inflexion sufficiently to underpin quality financial reporting outcomes. Design/methodology/approach – The adoption of...
Persistent link: https://www.econbiz.de/10004994381
Purpose: This study aims to examine and compare the current waqf governance practices in waqf institutions in Malaysia. Design/methodology/approach: This paper reviews professional documents and literature to propose a new and practical waqf governance measurement. Waqf governance measurements...
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