Independence, Management Motives and Financial Statement Fraud: Role of Earnings Management
This study aimed to look at the direct impact of auditor independence and management motivation upon financial statement fraud, with earnings management acting as a moderator. This study relies on secondary data from manufacturing companies registered on the Indonesia Stock Exchange for the period 2...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ikatan Akuntan Indonesia
2022-05-01
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| Series: | The Indonesian Journal of Accounting Research |
| Subjects: | |
| Online Access: | https://ijar-iaikapd.or.id/index.php/ijar/article/view/603 |