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DC Field | Value | Language |
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dc.contributor.author | Edi, Edi | - |
dc.contributor.author | Enzelin, Irin | - |
dc.date.accessioned | 2022-04-11T15:04:34Z | - |
dc.date.available | 2022-04-11T15:04:34Z | - |
dc.date.issued | 2022-04 | - |
dc.identifier.citation | Edi, 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.uri | https://www.um.edu.mt/library/oar/handle/123456789/93413 | - |
dc.description.abstract | PURPOSE: 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.abstract | METHODOLOGY: 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.abstract | FINDINGS: 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.abstract | ORIGINALITY/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.iso | en | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Accounting -- Moral and ethical aspects | en_GB |
dc.subject | Financial statements -- Quality control | en_GB |
dc.subject | Confidential communications | en_GB |
dc.subject | Objectivity | en_GB |
dc.subject | Integrity | en_GB |
dc.title | Analyzing the effect of accounting ethics toward the quality of financial report | en_GB |
dc.type | article | 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.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.32602/jafas.2022.009 | - |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_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 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS8(2)A2.pdf | 410.89 kB | Adobe PDF | View/Open |
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