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DC Field | Value | Language |
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dc.date.accessioned | 2021-10-18T07:59:20Z | - |
dc.date.available | 2021-10-18T07:59:20Z | - |
dc.date.issued | 2007 | - |
dc.identifier.citation | Saliba, J. (2007). Major conflicts of interest of the Maltese statutory auditor : an analysis (Bachelor’s dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/82309 | - |
dc.description | B.ACCTY.(HONS) | en_GB |
dc.description.abstract | A Conflict of Interest occurs when a person or group's self-interest comes into conflict with their fiduciary duties, or when a person or group has two fiduciary roles and the duties of one compete with the duties of the other. The auditing profession expects and requires auditors to make decisions based on the .. · guidelines offered by the Code of Ethics. The Code states that warrant holders should weigh the consequences of each possible course of action and determine the best way of complying with the fundamental principles. If the conflict cannot be resolved, then the warrant holders should consult the Accountancy Board or the Malta Institute of Accountancy. If still the conflict remains unsolved, then the Code as a last resort requires warrant holders to refuse to remain associated with the conflict, even if it means withdrawing from the engagement or the firm. This study concludes that sole practitioners face similar conflicts to those faced by non big four audit firms while that big four audit firms face different conflicts as these also face conflicts on an international level. From the responses it is clear that although the majority agree that the code gives a clear meaning of conflicts of interest, still auditors feel that more awareness and education is needed on such a sensitive issue. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Conflict of interests -- Malta | en_GB |
dc.subject | Auditors -- Malta | en_GB |
dc.subject | Auditing -- Moral and ethical aspects -- Malta | en_GB |
dc.title | Major conflicts of interest of the Maltese statutory auditor : an analysis | en_GB |
dc.type | bachelorThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Accountancy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Saliba, Josepha (2007) | - |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
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B.ACCTY.(HONS)_Saliba_Josepha_2007.pdf Restricted Access | 5.68 MB | Adobe PDF | View/Open Request a copy |
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