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dc.contributor.authorMuscat, Shannon-
dc.contributor.authorFarrugia, Konrad-
dc.contributor.authorBaldacchino, Peter J.-
dc.contributor.authorTabone, Norbert-
dc.contributor.authorGrima, Simon-
dc.identifier.citationMuscat, S., Farrugia, K., Baldacchino, P.J., Tabone, N., & Grima, S. (2021). Perceptions of unqualified statutory audit reports : the case in Malta. International Business and Accounting Research Journal, 5(1), 34-50.en_GB
dc.description.abstractIn this paper we lay out the results of a study on the perceptions of three Maltese stakeholder groups, namely external auditors, financial advisers and bank lending officers, pertaining to the communication and information aspects of the recently revised audit reporting standards. To do this we adopted a two phase sequential mixed-method approach using a questionnaire which was first distributed to the three stakeholder groups. Subsequently, the quantitative data collected in the first phase was analysed and discussed in semi-structured interviews conducted with a sample of twelve participants. Findings indicate that the most important section in the unqualified audit report is by far the auditor's opinion. This is because it helps users determine the reliance that they can place on an entity's accompanying financial statements when making financial decisions. However, users proved sceptical on the clarity of the unqualified audit report's message and the technical jargon contained therein. This is primarily due to the users‟ lack of understanding of the scope of the audit, its intended objectives and the technical jargon incorporated in the report.en_GB
dc.publisherSekolah Tinggi Ekonomi dan Bisnis Islam Lampungen_GB
dc.subjectAuditing -- Maltaen_GB
dc.subjectAuditors -- Maltaen_GB
dc.subjectFinancial statements -- Maltaen_GB
dc.subjectMixed methods researchen_GB
dc.titlePerceptions of unqualified statutory audit reports : the case in Maltaen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publication.titleInternational Business and Accounting Research Journalen_GB
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