Empirical study on the directors and auditors perception relating to the demand for reporting on internal control / Zulkifflee Mohamed

The purpose of this study is to analyse the demand for reporting on internal control. For the purpose of this study two financial statement user groups (auditors and directors) were identified and surveyed to determine whether they agreed on the matters that: (1) Management Reports on Internal Co...

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Bibliographic Details
Main Author:	Mohamed, Zulkifflee
Format:	Thesis
Language:	English
Published:	2001
Subjects:	HF Commerce
Online Access:	https://ir.uitm.edu.my/id/eprint/1953/1/TM_ZULKIFLEE%20MOHAMED%20AC%2001_5%201.pdf
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id	my-uitm-ir.1953
record_format	uketd_dc
spelling	my-uitm-ir.19532016-07-05T01:05:58Z Empirical study on the directors and auditors perception relating to the demand for reporting on internal control / Zulkifflee Mohamed 2001 Mohamed, Zulkifflee HF Commerce The purpose of this study is to analyse the demand for reporting on internal control. For the purpose of this study two financial statement user groups (auditors and directors) were identified and surveyed to determine whether they agreed on the matters that: (1) Management Reports on Internal Control (MRIC) are useful; (2) Management Reports on Internal Control influence decision making and (3) Management Reports on Internal Control improves overall financial reporting in Malaysia. In addition, this research also examine whether responses varied when based on user group. The results indicate that auditors and directors agreed that internal controls are important. Respondents agreed that voluntary MRICs improve controls and provide additional information for decision-making. Respondents also agreed that mandatory MRICs improved controls but did not agree about MRICs provided additional information for decision-making. The results from the study also indicate that directors were less likely to agree on the importance of MRICs than auditors. Based on the result of this study, it reveals that MRICs do not improved overall financial reporting in Malaysia. 2001 Thesis https://ir.uitm.edu.my/id/eprint/1953/ https://ir.uitm.edu.my/id/eprint/1953/1/TM_ZULKIFLEE%20MOHAMED%20AC%2001_5%201.pdf text en public masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	HF Commerce
spellingShingle	HF Commerce Mohamed, Zulkifflee Empirical study on the directors and auditors perception relating to the demand for reporting on internal control / Zulkifflee Mohamed
description	The purpose of this study is to analyse the demand for reporting on internal control. For the purpose of this study two financial statement user groups (auditors and directors) were identified and surveyed to determine whether they agreed on the matters that: (1) Management Reports on Internal Control (MRIC) are useful; (2) Management Reports on Internal Control influence decision making and (3) Management Reports on Internal Control improves overall financial reporting in Malaysia. In addition, this research also examine whether responses varied when based on user group. The results indicate that auditors and directors agreed that internal controls are important. Respondents agreed that voluntary MRICs improve controls and provide additional information for decision-making. Respondents also agreed that mandatory MRICs improved controls but did not agree about MRICs provided additional information for decision-making. The results from the study also indicate that directors were less likely to agree on the importance of MRICs than auditors. Based on the result of this study, it reveals that MRICs do not improved overall financial reporting in Malaysia.
format	Thesis
qualification_level	Master's degree
author	Mohamed, Zulkifflee
author_facet	Mohamed, Zulkifflee
author_sort	Mohamed, Zulkifflee
title	Empirical study on the directors and auditors perception relating to the demand for reporting on internal control / Zulkifflee Mohamed
title_short	Empirical study on the directors and auditors perception relating to the demand for reporting on internal control / Zulkifflee Mohamed
title_full	Empirical study on the directors and auditors perception relating to the demand for reporting on internal control / Zulkifflee Mohamed
title_fullStr	Empirical study on the directors and auditors perception relating to the demand for reporting on internal control / Zulkifflee Mohamed
title_full_unstemmed	Empirical study on the directors and auditors perception relating to the demand for reporting on internal control / Zulkifflee Mohamed
title_sort	empirical study on the directors and auditors perception relating to the demand for reporting on internal control / zulkifflee mohamed
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2001
url	https://ir.uitm.edu.my/id/eprint/1953/1/TM_ZULKIFLEE%20MOHAMED%20AC%2001_5%201.pdf
_version_	1783733066524524544

Empirical study on the directors and auditors perception relating to the demand for reporting on internal control / Zulkifflee Mohamed

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