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...

書目詳細資料
Main Authors:	KRISMIAJI, HANDAYANI, SUMAYYAH
格式:	Article
語言:	English
出版:	The Body of Expert and Licensed Accountants of Romania 2023-09-01
叢編:	CECCAR Business Review
主題:	real earnings management audit quality board governance firm size audit
在線閱讀:	https://www.ceccarbusinessreview.ro/audit-quality-board-governance-and-real-earnings-management-indonesian-evidence-a330d/download-PDF/

相似書籍

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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