Salihin, Abang; Fatima, A.H.; Anam Ousama, Abdulrahman - In: Journal of Islamic Accounting and Business Research 5 (2014) 2, pp. 142-157
Purpose – This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and applicable in Islamic accounting. In addition, the paper examines the roles that TFVO could play in Islamic accounting and auditing. Design/methodology/approach – A...
