Accounting Standard, Corporate governance, and accounting quality

Accounting Standard, Corporate governance, and accounting quality

Abstract. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-based convergent accounting standard...

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Bibliographic Details
Main Authors: zaitul zaitul, Daniati Puttri, Neva Novianti, desi ilona
Format: Article
Language:Indonesian
Published: Program Studi Akuntansi 2020-12-01
Series:Jurnal ASET (Akuntansi Riset)
Subjects:
ifrs, corporate governance, accounting quality
Online Access:https://ejournal.upi.edu/index.php/aset/article/view/28698

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