CORPORATE GOVERNANCE AND ACCOUNTING IRREGULARITIES: Evidence from the Two-tiered Board Structure in Indonesia

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...

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Bibliographic Details
Main Authors: Jaswadi JASWADI, Nicholas Billington, Stella Sofocleous
Format: Article
Language:English
Published: University of Brawijaya 2012-09-01
Series:APMBA (Asia Pacific Management and Business Application)
Subjects:
Indonesian Corporate governance
two-tiered board system
and accounting irregularities
Online Access:http://apmba.ub.ac.id/index.php/apmba/article/view/96

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