Professionalism, competency and financial reporting quality: a perception of director of finance in a changing public sector reporting standard

• Main Authors: Maruf Mustapha, Ku Nor Izah Ku Ismail, Halima Nasibah Ahmad
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2019
• Online Access: http://journalarticle.ukm.my/14562/1/23097-116265-1-PB.pdf; http://journalarticle.ukm.my/14562/; http://ejournal.ukm.my/pengurusan/issue/view/1231
• Institution: Universiti Kebangsaan Malaysia

The Financial Reporting Quality (FRQ) refers to better information dissemination across different users. It remains a prevalent factor for organizations’ performance and survival. The public sector in many countries, have witnessed considerable changes in the past decades. The prominent one being th...