Audit quality, audit opinion, and earnings management: Indonesian evidence
نویسندگان
چکیده
Abstract: This research investigates the role of audit quality as moderation on association between opinions and accrual earnings. The sample used in this study is Indonesian companies listed Stock Exchange (IDX) during 2016 – 2020. uses Generalized Least Squares (GLS) regression models to process data. results show that are positively associated with earnings management. When examined individually, it negatively affects Moreover, when interacted opinions, interaction variables affect contributes current literature about auditing management practices well initial work investigate relationship opinion management, by involving a moderation. enriches existing opinion, quality, especially context an emerging market.
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ژورنال
عنوان ژورنال: Journal of Business and Information Systems
سال: 2023
ISSN: ['2685-2543']
DOI: https://doi.org/10.36067/jbis.v4i2.141