print

Earnings management in Indonesia: a study of auditor's independence and competence in basic and chemical industry

---

This research re-examines the association between audit quality and earnings management. In this research audit quality measured using audit firm size, audit tenure, and client importance. Earnings management measured by accrual based earnings management. This research used sample from companies listed in BEI (Bursa Efek Indonesia). The sample research consisted of 198 firm year observation from period 2007 - 2012. This research hasn't found association between audit firm size and audit tenure on earnings management during observation. However, this research found that client importance has positive association on earnings management.

---

Availability

B01540

(Rack Thesis)

Available

Detail Information

Series Title

-

Call Number

1540

Publisher

: Swiss German University., 2014

Collation

-

Language

English

ISBN/ISSN

-

Classification

NONE

Content Type

-

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Acctg
Auditors\' independence
Client importance
Audit tenure
Audit quality
Public accounting
Basic and chemical industry

Specific Detail Info

-

Statement of Responsibility

-

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment