CORPORATE GOVERNANCE AND ACCOUNTING IRREGULARITIES: Evidence from the Two-tiered Board Structure in Indonesia
This study aims to investigate the extent to which the Indonesian corporate governance mechanism acts as an effective tool for protecting financial statements users against accounting irregularities. Considering that accounting irregularities might occur in between error and the fraud act, this stud...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2012-09-01
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| Series: | APMBA (Asia Pacific Management and Business Application) |
| Subjects: | |
| Online Access: | http://apmba.ub.ac.id/index.php/apmba/article/view/96 |