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...

תיאור מלא

מידע ביבליוגרפי
Main Authors:	KRISMIAJI, HANDAYANI, SUMAYYAH
פורמט:	Article
שפה:	English
יצא לאור:	The Body of Expert and Licensed Accountants of Romania 2023-09-01
סדרה:	CECCAR Business Review
נושאים:	real earnings management audit quality board governance firm size audit
גישה מקוונת:	https://www.ceccarbusinessreview.ro/audit-quality-board-governance-and-real-earnings-management-indonesian-evidence-a330d/download-PDF/

פריטים דומים

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

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

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

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

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

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

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

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

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

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

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

Audit Quality and Earnings Management: Evidence from Portugal
מאת: Ana Paula Lopes
יצא לאור: (2018-04-01)

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

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

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

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

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

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

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

Corporate governance dynamics: How audit committees and board characteristics influence firm value through audit report lag?
מאת: Lusi Kurnia, et al.
יצא לאור: (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
מאת: Sun-A Kang, et al.
יצא לאור: (2012-02-01)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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