Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/93413
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dc.contributor.authorEdi, Edi-
dc.contributor.authorEnzelin, Irin-
dc.date.accessioned2022-04-11T15:04:34Z-
dc.date.available2022-04-11T15:04:34Z-
dc.date.issued2022-04-
dc.identifier.citationEdi, E., & Enzelin, I. (2022). Analyzing the effect of accounting ethics toward the quality of financial report. Journal of Accounting, Finance and Auditing Studies, 8(2), 36-53.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar/handle/123456789/93413-
dc.description.abstractPURPOSE: The Purpose of this study was to analyse the effect of accounting which is integrity, objectivity, competence, confidentiality, and professionality behavior toward the quality of financial report. The sample selected for this study are university lectures in accounting department, accountant who work in consulting firms such as public accounting firm, audit agencies, and accounting services firm.en_GB
dc.description.abstractMETHODOLOGY: The purposive sampling method is used to select the research sample. The study use SPSS program to analyze data. The measurement of each variable are using primary questionnaire data measured with likert scale.en_GB
dc.description.abstractFINDINGS: The results of this study show that integrity, objectivity, competence and confidentiality have a significant effect to the quality of financial statement.en_GB
dc.description.abstractORIGINALITY/VALUE: This article provides a new understanding of how important an accountant’s ethic in producing a high quality financial report and how to enhance accountant’s ethic to make sure the quality of financial report.en_GB
dc.language.isoenen_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectAccounting -- Moral and ethical aspectsen_GB
dc.subjectFinancial statements -- Quality controlen_GB
dc.subjectConfidential communicationsen_GB
dc.subjectObjectivityen_GB
dc.subjectIntegrityen_GB
dc.titleAnalyzing the effect of accounting ethics toward the quality of financial reporten_GB
dc.typearticleen_GB
dc.rights.holderThe 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.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.32602/jafas.2022.009-
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 2
Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 2

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