[雙語(yǔ)翻譯]外文翻譯--財(cái)務(wù)報(bào)表的透明度和可靠性它們是否存在？來(lái)自馬來(lái)西亞的證據(jù)

1、8200 英文單詞， 英文單詞，4.6 萬(wàn)英文字符，中文 萬(wàn)英文字符，中文 13500 字文獻(xiàn)出處： 文獻(xiàn)出處：Abdullah Z I B, Almsafir M K, Al-Smadi A A M. Transparency and Reliability in Financial Statement: Do They Exist? Evidence from Malaysia[J]. Open Journal of Account

2、ing, 2015, 4(04): 29-43.Transparency and Reliability in Financial Statement: Do They Exist? Evidence from MalaysiaZinatul Iffah Binti Abdullah, Mahmoud Khalid Almsafir, Ayman Abdal-Majeed Al-SmadiAbstractPurpose: The pur

3、pose of this research is to investigate the existence of reliability and transparency in the financial statement, for the benefit of investors and analysts. The scope of the study is to find the relationship of accountin

4、g standards, corporate governance, external controls, internal controls, and ethical practices with the financial statements, based on the auditors and management views in Malaysia. Methodology: 52 out of 60 questionnair

5、es were taken from audit firms and management firms to test the visibility of transparency and reliability in financial statements. The qualitative data were also analyzed to understand the financial statements further.

6、Findings: According to the data, the existence of transparency and reliability in financial statements was related with accounting standards, ethical practices, internal controls, external controls, and corporate governa

7、nce. This finding was supported by many tests through SPSS statistic software. Research Limitations/Implications: The implication that first occurred was the intention of auditors and management in hiding the truths behi

8、nd transparency and reliability of financial statements. Commonly, audit fees and audit sizes are the main truths that are hidden by the auditors. Practical Limitations: The implications of this were the value of transpa

9、rency and reliability of financial statements hidden from the investors and its capabilities in restoring those into the financial statement. Originality/Value: The results were put through a quantitative approach. Also,

10、 additional qualitative analysis was gathered to attain extra knowledge in the transparency. While the rest of the paper is original, previous authors were also discussed for their theories and hypotheses.Keywords: Busin

11、ess Ethics, Transparency, Accounting, Management Accountability, Reliability, Internal Controls, Financial Statements, External Controls, Accounting Standards, External Controls, Ethical Practices1. IntroductionAccountin

12、g is the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions by users of the information. Hence, a financial statement is a set of accounting that was prop

13、erly organized into its classification of the income statement; balance sheet; cash flow statement; and statement of equity (Wood transparency nodes such as Organizational transparency drives company performance and Inf

14、ormation transparency and valuation: “Can you value what you cannot see?” However, it does relate to the ratios and the models from other authors and topics listed in this literature reviews for the transparency and reli

15、ability in financial statements.In this case, it is almost similar to the concept transparency from Jamshidinavid, Chavoshani & Maroofi (2012) [9]. The authors were using questionnaires to understand how web accounti

16、ng can damage transparency or enhance transparency. As CIMB won the best transparency in 2011, their annual reports are posted online instead of as a book annual report. This research found that web based accounting can

17、increase the qualitative norm of relevance, and increase the reliability of the financial statements, which can be used for decision making processes. In the other case, arguments over financial reporting transparency an

18、d earning management to have a relationship found the result in the experiment (Hunton, Libby & Mazza, 2004) [10]. The findings revealed that it can affect transparency in selective sales of securities and the ways s

19、uch securities of sales needs to be recorded in the financial statement.As CIMB won the best transparency in 2011, their annual reports are posted online instead of book annual report. This research found that web based

20、accounting increase the relevance and reliability of the financial statements which beneficial for decision-making processes.2.2. Accounting StandardsIn the other case, Vrentzou (2011) [11] revealed the accounting standa

21、rds that should be followed to minimize any fraudulent activities. Fraud occurs because the companies tend to use different accounting methods that were successful for other business industries. Hence, a good knowledge o

22、f International Financial Reporting Standards (Worldwide), Financial Reporting Standards (under MASB Malaysia), Sarbanes Oxley Acts and Organizational for Economic Co-operation and Development are required in enhancing t

23、he transparency and reliability of financial statements. Abdolmohammadi (2005) [12] revealed that the intellectual capital and market capitalizations are some issues that cannot be determined by the naked eye. He found t

24、hat there are some levels of disclosure on this matter in the financial statements made by various public companies, and found a positive result. In this case, it is defined that such transparency occurs in recording int

25、ellectual capital and market capitalizations.Liguori & Steccolini (2011) [13] stated that accounting change occurs when a particular type of accounting can no longer support the organizations. For example, changes in

26、 the estimated (FRS) or changes in the goodwill are estimated. The author decided to brief more about the accounting change for a better understanding in interpreting the outcomes in the financial statements. In this cas