Pengaruh Kualitas Audit Terhadap Manajemen Laba
The purpose of this study is to examine the effect of audit quality on earnings management. The audit quality is proxied by the Public Accounting Firm size (big-four and non-big four) and auditor’s industry specialisation. This study used four control variables, which are firm size, leverage, o...
Main Authors: | , |
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Format: | Article |
Language: | Indonesian |
Published: |
Petra Christian University
2014-01-01
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Series: | Jurnal Akuntansi dan Keuangan |
Subjects: | |
Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19157 |