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...

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Những tác giả chính: KRISMIAJI, HANDAYANI, SUMAYYAH
Định dạng: Bài viết
Ngôn ngữ:English
Được phát hành: The Body of Expert and Licensed Accountants of Romania 2023-09-01
Loạt:CECCAR Business Review
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Truy cập trực tuyến: https://www.ceccarbusinessreview.ro/audit-quality-board-governance-and-real-earnings-management-indonesian-evidence-a330d/download-PDF/