International Journal of Academic Research in Business and Social Sciences

Vol. 8 , No. 11, Nov, 2018, E-ISSN: 2 2 2 2 -6990 © 2018 HRMARS

Ethics and Financial Reporting Assurance

Norfadzilah Rashid, Asyraf Asfthanorhan, Razana Juhaida Johari,
Nadiah Abdul Hamid, Ahmad Shukri Yazid, Fauzilah Salleh,
Berhanudin Abdullah, Aida Hazlin Ismail, Zarinah Abdul Rasit
To Link this Article: http://dx.doi.org/10.6007/IJARBSS/v8-i11/5176 DOI: 10.6007/IJARBSS/v8-i11/5176

Received: 23 Oct 2018, Revised: 29 Nov 2018, Accepted: 02 Dec 2018

Published Online: 03 Dec 2018

In-Text Citation: (Rashid et al., 2018)

To Cite this Article: Rashid, N., Asfthanorhan, A., Johari, R. J., Hamid, N. A., Yazid, A. S., Salleh, F., … Rasit, Z. A.
(2018). Ethics and Financial Reporting Assurance. International Journal of Academic Research in Business and
Social Sciences, 8(11), 1346–1355.

Copyright: © 2018 The Author(s)

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Ethics and Financial Reporting Assurance

1
Norfadzilah Rashid, 2Asyraf Asfthanorhan, 3Razana Juhaida Johari,
4
Nadiah Abdul Hamid, 5Ahmad Shukri Yazid, 6Fauzilah Salleh,
7
Berhanudin Abdullah, 8Aida Hazlin Ismail, 9Zarinah Abdul Rasit
1,2,5,6Faculty
of Economics and Management Sciences, Universiti Sultan Zainal Abidin, Gong Badak
Campus, 21300 Kuala Nerus, Terengganu, Malaysia
7Faculty of Islamic Contemporary Studies, Universiti Sultan Zainal Abidin, Gong Badak Campus,

21300 Kuala Nerus, Terengganu, Malaysia

3,4,8,9Faculty of Accountancy, Universiti Teknologi MARA, 42000 Shah Alam

Abstract
This study paper mainly focuses on the relationship of ethic and financial reporting assurance.
As nowadays, the ways of reporting financial information are changing because of the nature and
unavoidable technological advancements. Following the biggest scandal in accounting field such
as Enron, World com, Parmalat and many more, the accounting professional bodies and other
concern party are beginning to questioning the reliability of financial report that is being published
by professional accountants. Hence, the ways to overcome this is by cultivate the ethical
behavior among new and current professional accountants. Besides, to enhance the confidence
of stakeholders, integrated financial reporting is now becoming a necessary element in financial
reporting. This study also recognizes the important of good corporate governance for the better
future of companies, auditors and other parties that involve in accounting fields.

Introduction
For a peaceful society, everyone must have ethics. Ethics define who we are as a human being.
So what is ethics? Ethics according to Oxford dictionary (third edition) is relate to moral
principles or the branch of knowledge dealing with these. In accounting field, in order to obtain
shareholders’, trust and confidence in financial statement, it must be presented in true and fair
view. In order to get the true and fair view of financial statement, accountants must act ethically.
Nowadays, there are many issues regarding ethic in preparing financial report especially
individuals trying to manipulate and hide financial information. Although professional
accountants had been educated since the beginning to act ethically in performing their jobs but
sometimes they have the potential to act unethically due to working environments and
opportunities. Some of the unethically activities in financial reporting is asset misappropriation,
creative accounting, window dressing and personal trading. The importance of ethic in financial
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reporting started since the Enron scandal, WorldCom, etc. due to these scandals, the stakeholders
being to lose trust and confidence in the presentation of financial statements. The consequence
of these scandals may affect the national growth and development badly because of loss of
confidence by the investor and consumers to invest in the affected country.

First, this study paper discusses on the background of the study. Next it reviews the literature that
relate to ethics in professional accountants, financial reporting assurance and the relationship
between the two. Next the study paper state the findings based on all the study done. Finally end
the study paper with conclusion and findings.

Background of the Study

This study focuses on corporation and the entity that are required to disclose true and fair
financial report throughout the year. All public listed companies are compulsory to present
financial report in each year to show the financial position. Transparency and assurance in the
presentation of financial report is highly required but this goal of achieving a relevant and
reliable financial report are at the brink of failure because it is closely related to financial reports
that disclosing untruthful financial information. The presentation of financial report that free
from bias and fraud is really in need for internal and external users to make analysis and decision
for the purpose of short and long term investment. Almost of the accountants will try to hide the
deficiency in their report even though all the information is provided. Consequently, accounting
professional body came out with the idea of integrated report to provide assurance of reliable
financial report. Naturally to provide the true assurance to stakeholders, it is a fact that the
accountants itself have to act ethically.

Objective of the Study

To study the relationship between the financial report assurance and ethic in preparation of
financial statements and reporting.

Literature Review
Ethics
The important of ethics is so vital in accounting profession as it is enacted in International
Financial Reporting Standards (IFRS). IFRS required that accountant need to be ethics to be
qualify as a professional. The accountants must be ethical in the sense that he or she have to be
independence, transparent, fair, skepticism and honest (Youssef & Rachid, 2015). Following the
Enron scandal, the accounting profession bodies all over the world are finding a way to overcome
this problem from happening twice by establishing Professional Conduct and Ethics. Malaysian
Institute of Accountants are be not exception, MIA implement By-Laws (On Professional Conduct
and Ethics) with the hope that when accountants are in conflict on ethical issue, they may refer
to the By-Laws. From the study done by (Mason-Jones D.R., 1981), most of the accountants in
Malaysia are reluctant to adhere to the provision in the By-Laws with face with ethical dilemmas.
Ignorance on the provision in By-Laws is the main factor that contributes to the unethical
behaviors among professional accountants. Professional accountants in Malaysia should be aware
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that stakeholders depend and put a trust on the accounting information that they produced to
make decision. Hence, it is important that the quality of information they produce are up to
the standard without any element of bias (Yarahmadi & Bohloli, 2015). Yarahmadi (2015) saw
that not only accountants should be qualified academically but they also need to have a high
degree of ethical in performing their jobs. In fact, many of the research and study papers conduct
by researcher nowadays focus on the framework of professional and ethical behavior of
accountants. It is a challenge for professional body to teach and instill ethical behaviors in
accountants’ self. As the willingness to change and adapt is upon the individual self. But, it is not
too late to cultivate ethical behaviors among future accountants in educational level (Kannaiah &
Kumar, 2009). Therefore, it is advisable that the ethical standards and behaviors of accountants
be at the same level and relevant as technical knowledge.

Financial reporting assurance

In light of the financial reporting that have become today, it is necessary that stakeholders not
only depend on financial reporting information but also must consider the non-financial reporting
of companies if stakeholders decided to make any risky decision (Ergüden, Kaya, & Sayar,
2017). In Oprisor (2015), the assurance on integrated reports are difficult to obtain because of the
absence of audit regulations, the company specific traits in preparing integrated report and the
performance indicator for non-financial information. Other main concern that seem to impendent
the implementation of integrated report is the insufficient of time and money to audit such report.
Many steps are taken by professional body to execute the integrated reports in Malaysia.
Integrated report is a new report that just been introduced to today accountants to encounter
the rising ethical issues in accounting profession. In one of the article by Beattie (2000), the
author mentioned that the new type of information are required to be reported such as forward-
looking, non-financial information and soft information to be truly assure that the board of
directors are acting in the best interest of their stakeholders.

Some of the author state that every financial report should have a measurement tools to confirm
about their quality of the financial reports. Their findings in here are whether their report is based
on the concept of true and fair view. The financial reports also need to be timeliness. Timeliness
in here means that the report needs to be done on time. It is based on IASB that must be followed
by the accountants so that the report is a reliable and relevant report (Beest & Boelens, 2009).

The relationship between ethics and financial reporting assurance

When we talk about accountant, they must always follow a strict rule like must been finish their
auditing before the due date and always do their work based on the concept of true and fair view
concept. In this article, it is about an ethics of the accountants and their quality of their reports in
Nigeria. They are a lot of things that the accountant in Nigeria must follow like the elements of
audit profession so that the quality of the report is in a good shape. In this article also said that
the accountant should follow a code of ethics so that the report will be based on the concept of
true and fair view concepts as it also can restore the confidence of the public about the accounting
profession in Nigeria. Other than that, it also said that ethics in accounting should be made a
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major course in the Nigerian University so that the students know that they must behave
accordingly based on good behavior and not with unholy practices that are practices by a lot
accountants (Arowoshegbe, Uniamikogbo, & Atu, 2017).

Unethical top management such as board of director can directly affect the financial reporting
assurance, this is evident in the article by Ibrahim, Ahmad, Johl, & Ur Rahman (2016). The
corporate wind up because of the poor of corporate governance itself and inefficiency of board of
director. Poor corporate governance also means unethical behavior of board of director. Example
of poor corporate governances is adjusting the amount of revenue and expenses, window
dressing, hiding any fraudulent activities and etc. The independent of board will affect the
financial reporting of the company in few aspects. The independent of board included the
separate leadership, independent chair and proportion of independent directors on board and
nomination committee. In Malaysia Code of Corporate Governance (MCCG), it gives guidelines to
corporation board of directors on the ways to be independent and free from bias.

Norwani, Mohamad, & Tamby Chek, (2011) also underline the important and impact of
corporate governance and financial reporting issue. In Malaysia itself these problems occurs,
some of companies involve with the scandals and financial issue such as Perwaja Steel and
Malaysia Airlines System. The failure of corporate governance, which is associated with ethical
issues, may influence the financial reporting and many more proof has collected as evidence in
this field. The accountability of auditors also is questionable if the financial reporting consists of
fraud. Therefore, financial reporting assurance not only involve the companies itself, but also the
auditors. Auditors have to ensure that they are independent and free from bias.

Findings
The issue of fraudulent financial report can be counteracting with the involving of efficient audit
committee. Audit committee plays an important role in gaining back the trust of public by
providing sufficient disclosure. According to (Leung & Cooper, 2003), audit committee in each
public listed companies should provide three type of disclosures: the audit committee’s annual
report; once every 3 years, the audit committee’s report in the proxy statement; and the audit
committee’s proxy statement, it is to identify the audit committee responsibilities fulfillment.
Hopeful with these three types of disclosures from the audit committee, it can increase the
transparency and integrity of the company’s operation.

The internal party in the organization that directly involved in the good ethics and corporate
governance is board of directors (Kang, Cheng, & Gray, 2007). Issue of fraudulent financial
reports exists because of unethical behavior of its board of directors. Unethical behavior of board
of director arises due to conflict of interest between the board of directors and shareholders.
Board of directors tends to make decision that provide benefits to the company and ignore the
interest of its shareholders. Thus, to ensure the good ethics and ethical behavior of the board of
director, it is significance to have independence among the members of board of directors. Board
of directors that have diverse background and experience will have different opinions than board
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of directors that constantly in agreement with any decisions made. Meanwhile, independence
defines as the freedom to give thought without influence from other parties. Nowadays, fraud
happen because lack of independence at board of directors’ level. Hence, shareholders’
responsibilities are to appoint and eliminate any inefficient board of directors for the well-
organized company.
To overcome the problems of ethical behavior that lead to many financial collapse among
accountants, it is essential to educate the future accountants, which mean current universities’
students and current accountants on the importance of practicing ethical behaviors in conducting
their jobs. Based on Kermis & Kermis (2013), accounting students should have strong
relationship between professional ethics, personal ethics and regulations of financial reporting.
The responsibility and integrity is most important aspect to deal with financial reporting. The
authors also have explained the responsibility for action the person of course in workplace. Our
only hope to prevent financial issue to arise, ethics and the need for teaching of ethics in
accounting education is a compulsory. Fresh graduates should go further with accounting
professional education. Ministry of Higher Education has issued Reassessment Report on
Programme of Accounting at Malaysia’s Public Universities 2006 (Hala Tuju 2) as encouragement
steps. Lecturers also need to be aware of the important in teaching ethics in accounting.
Due to this problem, professional and ethics values should be cultivated in all subjects
especially in the Bachelor in Accounting. (Singh & Poduval, 2009).

Conclusion
After the scandalous events of Enron; World Com; Parmalat and other companies that involve in
unethical behaviors lead to the collapse of the biggest and well-known companies, this given the
light on the seriousness of this issue in accounting profession throughout the world. There have
been abundance research and study papers regarding this issue as all parties trying to discover
and solve these matters. From most of the research conducted by professional bodies and
researcher of accounting, they come out with the ideas and solution that to overcome this
problem from happening again. There should be initiation and exposure of ethical behavior
among accountants while conducting their jobs. Besides that, audit regulation on ethical behavior
should also be implemented today.

It is found that the quality assurance in audit have enhance the investors’ confidence in the
financial reports published by companies (Onuora & T. O., 2015). For this reason, audit committee
and professional accounting bodies have to cooperate to ensure that future and current
Professional accountants are equip with the appropriate skills and competent to carry out a
quality auditing exercise through induction training on their side.

Today companies make an assumption that to be ethical, they should invest in Corporate Social
Responsibilities (CSR) project. Not only that, companies assume that CSR project will increase
the confidence of investors on their financial reporting. But according to (Timbate & Park,
2018), companies conducting CSR is really unrelated to firm value. Even though companies
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carry out good in CSR will have an improve quality of financial reporting, sometime the
shareholders does not put value on CSR. Thus, companies have to find a better way to convince
their shareholders. One of the ways mentioned in this study is to have integrated financial
reporting not only financial reporting. But also report on non-financial information.

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International Journal of Academic Research in Business and Social Sciences
Vol. 8 , No. 11, Nov, 2018, E-ISSN: 2 2 2 2 -6990 © 2018 HRMARS

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www.ru.nl/publish/pages/516298/nice_09108.pdf
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Reporting. International Journal of Economics, Commerce and Management, V(1), 72–81.
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live&scope=site
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education. Journal of Academic and Business Ethics Financial, 1–15.
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https://doi.org/10.1108/09574090910954864
Norwani, N. M., Mohamad, Z. Z., & Tamby Chek, I. (2011). and Its Impact on Financial Reporting
Within Selected Companies. International Journal of Business and Social Science, 2(21), 205–
213. https://doi.org/10.2139/ssrn.2275426
Onuora, O. A., & T. O., O. (2015). The Impact of Professional Accounting Ethics in Quality
Assurance in Audit. International Journal of Academic Research in Business and Social
Sciences, 5(8), 64–78. https://doi.org/10.6007/IJARBSS/v5-i8/1761
Singh, J., & Poduval, M. (2009). Teaching of accounting ethics an exploratory study on accounting
lecturers. Proceedings of the 2nd International Conference of Teaching and Learning, (Ictl),
1–8.
Timbate, L., & Park, C. K. (2018). CSR performance, financial reporting, and investors’ perception
on financial reporting. Sustainability (Switzerland), 10(2).
https://doi.org/10.3390/su10020522
Yarahmadi, H., & Bohloli, A. (2015). Ethics in Accounting. International Journal of Accounting and
Financial Reporting, 1(1), 356. https://doi.org/10.5296/ijafr.v5i1.7829
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Arowoshegbe, A., Uniamikogbo, E., & Atu, G. (2017). Accounting Ethics and Audit Quality in
Nigeria. Asian Journal of Economics, Business and Accounting, 4(2), 1–15.
https://doi.org/10.9734/AJEBA/2017/34826
Beattie, V. (2000). The future of corporate reporting: a review article. Irish Accounting Review, 7,
1–36. Retrieved from http://www.iafa.ie/irish_accounting_review/
Beest, F. Van, & Boelens, S. (2009). Quality of Financial Reporting : measuring qualitative
characteristics. NiCE Working Paper 09-108, (April), 1–41. Retrieved from
www.ru.nl/publish/pages/516298/nice_09108.pdf

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International Journal of Academic Research in Business and Social Sciences
Vol. 8 , No. 11, Nov, 2018, E-ISSN: 2 2 2 2 -6990 © 2018 HRMARS

Ergüden, A. E., Kaya, C., & Sayar, A. R. Z. (2017). Integrated Assurance for Non-Financial
Reporting. International Journal of Economics, Commerce and Management, V(1), 72–81.
Ibrahim, M. Y., Ahmad, A. C., Johl, S. K., & Ur Rahman, H. (2016). Corporate Regulations and Quality
of Financial Reporting: A Proposed Study. International Journal of Economics and Financial
Issues, 6(7Special Issue), 132–136.
Kannaiah, D. & Kumar, N. S. (2009). An Urgent Need for Ethics Education for Accountants.
Issues in Social & Environmental Accounting, 3(1), 88–94. Retrieved from
http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=55149253&site=ehost-
live&scope=sit
Kermis, G. F., & Kermis, M. D. (2013). Financial reporting regulations , ethics and accounting
education. Journal of Academic and Business Ethics Financial, 1–15.
Mason-Jones D.R., R. and T. (1981). Article information : Int J Logistics Management.
https://doi.org/10.1108/09574090910954864
Norwani, N. M., Mohamad, Z. Z. & Tamby Chek, I. (2011). and Its Impact on Financial Reporting
Within Selected Companies. International Journal of Business and Social Science, 2(21), 205–
213. https://doi.org/10.2139/ssrn.2275426
Singh, J. & Poduval, M. (2009). Teaching of accounting ethics an exploratory study on accounting
lecturers. Proceedings of the 2nd International Conference of Teaching and Learning, (Ictl),
1–8.
Timbate, L. & Park, C. K. (2018). CSR performance, financial reporting, and investors’ perception
on financial reporting. Sustainability (Switzerland), 10(2).
https://doi.org/10.3390/su10020522
Yarahmadi, H. & Bohloli, A. (2015). Ethics in Accounting. International Journal of Accounting and
Financial Reporting, 1(1), 356. https://doi.org/10.5296/ijafr.v5i1.7829

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