Abstract:As trustees, waqf institutions are not only accountable to Allah SWT but also to individuals and society. It has been recognised in prior studies that financial reports are the main medium to discharge accountability. In order to discharge the dual accountability obligation, financial information alone is insufficient. Instead, non- financial information also needs to be disclosed in the financial report. Through questionnaire survey to accountants and management of waqf institutions, auditors, academicians an… Show more
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