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Roszaini Haniffa and

d i m e n s i o n p r o d u c t s : r e p o r t n o d e f e c t , r e p o r t d e f e c t ,

  • report how to rectify defect’ etc. If the IB reports no

defect, the next two items may be irrelevant unless we found contradictions. Hence, we read the entire report before making any judgement and penalising the orga- nisation.

14 Wiseman (1982) used a weighted index to mea- sure disclosure, but in this study the items were not weighted because of potential scoring bias and scaling problems, which is consistent with Cooke (1989) and Ahmed and Nichols (1994).

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Mohammad Hudaib

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de

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