The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid.

The current role of accountants is limited to compliance with rules and procedures and completeness of paperwork. It is easy to show that an organisation can comply with all rules and regulations without realizing that the financial reporting and auditing are fraudulent. Therefore, the function is i...

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Main Authors: Kasim, Nawal, Khalid, Nurul Khairiyah
Format: Article
Language:English
Published: Universiti Teknologi MARA Cawangan Selangor 2010
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Online Access:https://ir.uitm.edu.my/id/eprint/31076/2/31076.pdf
https://ir.uitm.edu.my/id/eprint/31076/
http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/240
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Institution: Universiti Teknologi Mara
Language: English
id my.uitm.ir.31076
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spelling my.uitm.ir.310762022-12-29T02:47:12Z https://ir.uitm.edu.my/id/eprint/31076/ The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid. Kasim, Nawal Khalid, Nurul Khairiyah Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Malaysia The current role of accountants is limited to compliance with rules and procedures and completeness of paperwork. It is easy to show that an organisation can comply with all rules and regulations without realizing that the financial reporting and auditing are fraudulent. Therefore, the function is inadequate for an Islamic society with a very heavy social and ethical agenda. The current paper argues that Islam has indirectly laid down a key concept in accounting i.e. “taklif” or “accountability” in one of its surah in the al-Quran i.e. Al-Baqarah, verse 282 (2:282). The objective of this paper is to examine the values embedded behind this surah that would set a conceptual framework for future research investigating how accountability in Islam is realised into actual practice. Universiti Teknologi MARA Cawangan Selangor 2010-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31076/2/31076.pdf The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid. (2010) Management & Accounting Review (MAR), 9 (2). pp. 1-13. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/240
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Malaysia
spellingShingle Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Malaysia
Kasim, Nawal
Khalid, Nurul Khairiyah
The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid.
description The current role of accountants is limited to compliance with rules and procedures and completeness of paperwork. It is easy to show that an organisation can comply with all rules and regulations without realizing that the financial reporting and auditing are fraudulent. Therefore, the function is inadequate for an Islamic society with a very heavy social and ethical agenda. The current paper argues that Islam has indirectly laid down a key concept in accounting i.e. “taklif” or “accountability” in one of its surah in the al-Quran i.e. Al-Baqarah, verse 282 (2:282). The objective of this paper is to examine the values embedded behind this surah that would set a conceptual framework for future research investigating how accountability in Islam is realised into actual practice.
format Article
author Kasim, Nawal
Khalid, Nurul Khairiyah
author_facet Kasim, Nawal
Khalid, Nurul Khairiyah
author_sort Kasim, Nawal
title The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid.
title_short The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid.
title_full The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid.
title_fullStr The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid.
title_full_unstemmed The influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / Nawal Kasim and Nurul Khairiyah Khalid.
title_sort influence of the concept of ‘taklif’ to accountants in preventing fraudulent financial reporting and auditing / nawal kasim and nurul khairiyah khalid.
publisher Universiti Teknologi MARA Cawangan Selangor
publishDate 2010
url https://ir.uitm.edu.my/id/eprint/31076/2/31076.pdf
https://ir.uitm.edu.my/id/eprint/31076/
http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/240
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