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.
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