The Influence of Audit Tenure and Audit Committee on Earnings Quality
One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of discretionary accruals. A sample of 465 companies...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS JENDERAL SOEDIRMAN
2017-01-01
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Series: | Jurnal Akuntansi, Manajemen dan Ekonomi |
Online Access: | http://jos.unsoed.ac.id/index.php/jame/article/view/949 |