Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence

Audit Quality, Board Governance and Real Earnings Management – Indonesian Evidence

This paper outlines the research that investigates the impact of audit quality on earnings management with board governance moderation. Audit quality is proxied by audit firm size, while board governance is measured by board independence. This research used data on manufacturing companies listed on...

Bibliografiset tiedot
Päätekijät:	KRISMIAJI, HANDAYANI, SUMAYYAH
Aineistotyyppi:	Artikkeli
Kieli:	English
Julkaistu:	The Body of Expert and Licensed Accountants of Romania 2023-09-01
Sarja:	CECCAR Business Review
Aiheet:	real earnings management audit quality board governance firm size audit
Linkit:	https://www.ceccarbusinessreview.ro/audit-quality-board-governance-and-real-earnings-management-indonesian-evidence-a330d/download-PDF/

Samankaltaisia teoksia

Earnings management, board of directors, and earnings persistence: Indonesian evidence
Tekijä: Wing Wahyu Winarno, et al.
Julkaistu: (2022-06-01)

The Effect of Audit Quality, Corporate Governance and CSR on Real Earning Management: Indonesian Evidence
Tekijä: Mahmudi Mahmudi, et al.
Julkaistu: (2024-12-01)

Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence
Tekijä: Dwi Haryono Wiratno, et al.
Julkaistu: (2023-06-01)

INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016
Tekijä: Praananta O.W.
Julkaistu: (2019-03-01)

The influence of earning targets, independent board, and audit committee on earnings management in the Indonesian banking sector
Tekijä: Dewi Puji Rahayu, et al.
Julkaistu: (2024-12-01)

IMPACT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS
Tekijä: Hassan Suleiman, et al.
Julkaistu: (2020-10-01)

DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA
Tekijä: Edi Edi, et al.
Julkaistu: (2018-07-01)

AUDIT QUALITY AND EARNING MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA
Tekijä: Abubakar Abubakar, et al.
Julkaistu: (2020-04-01)

An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management
Tekijä: Hossien Fakhari, et al.
Julkaistu: (2015-06-01)

BOARD INDEPENDENCE, AUDIT EFFECTIVENESS AND THE QUALITY OF REPORTED EARNINGS IN THE NIGERIAN CONSUMER GOODS FIRMS
Tekijä: Misbahu, Abubakar Muhammad, et al.
Julkaistu: (2022-10-01)

Earnings management and audit report lag: The role of audit risk-Tunisian evidence
Tekijä: Imen Fakhfakh, et al.
Julkaistu: (2022-01-01)

Audit Quality and Earnings Management: Evidence from Portugal
Tekijä: Ana Paula Lopes
Julkaistu: (2018-04-01)

The Influence of Women in the Board of Commissioners, CFO, and the Audit Committee on Earnings Quality
Tekijä: Fanny A. Setiawan, Herni Kurniawati, Septian B. Kristanto
Julkaistu: (2020-12-01)

Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria
Tekijä: Chizoba Mary Nwoye, et al.
Julkaistu: (2021-04-01)

PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP REAL EARNINGS MANAGEMENT (STUDI LINTAS NEGARA ASEAN)
Tekijä: Verawati Damayanti Manurung, et al.
Julkaistu: (2017-08-01)

AUDIT QUALITY, TENURE AND REAL EARNINGS MANAGEMENT OF LISTED NONFINANCIAL FIRMS IN NIGERIA
Tekijä: Ahmed Mohammed, et al.
Julkaistu: (2022-04-01)

EXTERNAL AUDITOR, BOARD ATTRIBUTES, ACCRUAL AND REAL EARNINGS MANAGEMENT LINKAGE: NEW EVIDENCE FROM EMERGING ECONOMY
Tekijä: Emmanuel Ndakinpa ABU, et al.
Julkaistu: (2023-03-01)

BOARD INDEPENDENCE, AUDIT QUALITY AND EARNINGS MANAGEMENT AMONG LISTED NON-FINANCIAL COMPANIES IN NIGERIA
Tekijä: Mohammed Ahmed, et al.
Julkaistu: (2024-10-01)

The Relationship between Earnings Quality and Audit Quality: An Iranian Angle
Tekijä: Mohammad Seddigh Ansari Qeshmi, et al.
Julkaistu: (2020-05-01)

Corporate governance dynamics: How audit committees and board characteristics influence firm value through audit report lag?
Tekijä: Lusi Kurnia, et al.
Julkaistu: (2024-04-01)

Effect of corporate governance on real activity-based earnings management: evidence from Korea / Įmonių valdymo poveikis, pagrįstas darbo užmokesčio valdymu: Korėjos pavyzdys
Tekijä: Sun-A Kang, et al.
Julkaistu: (2012-02-01)

Audit committee features and earnings management
Tekijä: Farzaneh Nassir Zadeh, et al.
Julkaistu: (2023-10-01)

The Association between Related Party Transactions and Real Earnings Management: Internal Governance Mechanism as Moderating Variables
Tekijä: Khober Limanto Genius, et al.
Julkaistu: (2017-01-01)

The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE
Tekijä: Esfandiyar Malekian, et al.
Julkaistu: (2013-03-01)

Internal and external corporate governance mechanisms and earnings management: an international perspective
Tekijä: Fatma Zehri, et al.
Julkaistu: (2020-03-01)

Board Gender Diversity as Corporate Governance Variable: The Influence On Audit Quality.
Tekijä: Solomon Oriakhi
Julkaistu: (2020-10-01)

GCG Role and Audit Quality in Reducing Earnings Management Action in Indonesian Manufacturing Firms
Tekijä: Sigit Handoyo, et al.
Julkaistu: (2017-07-01)

The Moderating Effect of Audit Committee on the Relationship between Board Diversity and Earnings Management of Banks in Nigeria
Tekijä: Muhammad Aminu Isa, et al.
Julkaistu: (2018-03-01)

Female in board and earnings management: Evidence in Indonesia non-financial firms
Tekijä: Sofian Sofian, et al.
Julkaistu: (2020-10-01)

The Effect of Audit Quality on the Audit Adjustments to Earnings
Tekijä: Seyed Reza Seyed Nezhad Fahim, et al.
Julkaistu: (2020-08-01)

Board Attributes and Earnings Management of Listed Deposit Money Banks in Nigeria
Tekijä: Hussaini Bala, et al.
Julkaistu: (2023-03-01)

THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT
Tekijä: Supriyaningsih Supriyaningsih, et al.
Julkaistu: (2016-05-01)

Corporate governance structures and their implications on audit quality: UK evidence
Tekijä: Georgios Simitsis, et al.
Julkaistu: (2024-12-01)

Can Digital Transformation and Governance Control Managerial Opportunistic Behavior in Earnings Management?
Tekijä: Venna Yolanda, et al.
Julkaistu: (2025-01-01)

AUDIT FEE, AUDITOR’S EXPERIENCE, AND EARNINGS MANAGEMENT: EVIDENCE FROM LISTED MANUFACTURING COMPANIES IN NIGERIA
Tekijä: Muhammed Kamaldeen Usman, et al.
Julkaistu: (2023-11-01)

Audit opinion and earnings management: Empirical evidence from Vietnam
Tekijä: Thanh Nga Doan, et al.
Julkaistu: (2021-10-01)

The Relationship between Auditing Fees and Board Compensation
Tekijä: SEYED HOSSEIN SAJADI, et al.
Julkaistu: (2015-09-01)

THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA
Tekijä: Aisha Chado Muhammad
Julkaistu: (2024-10-01)

Audit adjustments and the discontinuity in earnings distribution around zero
Tekijä: Lim, Chu Yeong, et al.
Julkaistu: (2023)

The effect of board characteristics and audit committee characteristics on audit quality
Tekijä: Dheyaa Zamil Khudhair, et al.
Julkaistu: (2019-02-01)