Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants sho...

Abstract
 The importance of the insurance industry for economy, establishment accounting standards in financial statements companies is needed to support improvement corporate governance. Until now, preparation reports Indonesia still follows Statement Financial Accounting Standards (PSAK) 62 concerning Insurance Contracts which a temporary standard, so new, better standard needed, namely ...

This study presents empirical evidence concerning the effect of different accounting standard on earnings management. Prior studies have shown that accounting standards influence earnings management. Tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. To investigate this iss...