THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT

Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positi...

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Bibliographic Details
Main Authors: Supriyaningsih Supriyaningsih, Fuad Fuad
Format: Article
Language:English
Published: Universitas Diponegoro 2016-05-01
Series:Jurnal Akuntansi dan Auditing
Subjects:
Online Access:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13868