ACCOUNTING CONVERGENCE: ISSUES ON TRANSLATION & INTERPRETATION: EVIDENCE IN MALAYSIA

Siti Mariana Taliyang (), Safrul Izani Mohd Salleh () and Rosmaria Jaffar Harun ()
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Siti Mariana Taliyang: Lecturer, Faculty of Business Management and Accountancy Universiti Sultan Zainal Abidin Gong Badak Campus Terengganu, Malaysia
Safrul Izani Mohd Salleh: Lecturer, Faculty of Business Management and Accountancy Universiti Sultan Zainal Abidin Gong Badak Campus Terengganu, Malaysia
Rosmaria Jaffar Harun: Lecturer, Faculty of Business Management and Accountancy Universiti Sultan Zainal Abidin Gong Badak Campus Terengganu, Malaysia

Far East Journal of Psychology and Business, 2013, vol. 10 No 3 Paper 1 March, issue 1, 1-8

Abstract: The key objective of International Accounting Standard Board (hereafter "IASB") is to assure the international accounting standards with high quality and transparent accounting information to assist users in economic decision making. Despite the standards well published in formal language - English as a communication tools, the question of the consistency is widely discussed among scholars. The aim of this study is to examine if any differences in the interpretation of probability expressions exist among Malaysian auditors towards translation option of selected financial reporting standard (FRS). The mailing questionnaires are used for this study. The result shows that the interpretations of accounting standard are still different from respondents although they are from the same field. The response rate among auditors in Malaysia for this study is 8.73%. Future research is suggested to use more sample and different method from this study.

Keywords: IASs; Malaysian Auditors; Probability Expression (search for similar items in EconPapers)
JEL-codes: M1 (search for similar items in EconPapers)
Date: 2013
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