The phenomenon of financial statement fraud in Indonesia often occurs, related to reports on audit results public accounting firms. These findings have an impact investors because fraudulent statements that the potential cause losses. purpose study was determine effect size and tenure KAP detection fraud. research sample 140 manufacturing companies from 2014 2015, which were listed Stock Exchan...

The finance literature identifies two agency problems between managers and outside shareholders. First, there is a divergence-of-interests problem as management ownership falls. Second, there is an offsetting entrenchment problem when management ownership increases within intermediate regions of ownership. Agency problems are mitigated through contracting, but contracts are often based on accou...

We investigate the agency costs of corporate ownership structure and the role of audit committees in mitigating their effect. Using China as a laboratory, where audit committees are voluntary, we study the demand for and value relevance of audit committees conditional on the various agency costs of corporate ownership. Audit committees complement existing internal governance systems by reducing...

Across the world there have been important regulation related to audit matters. Significant efforts made in recent years improve firm trustfully with a focus on significance of corporate governance for market perception quality. The IAASB published 2020 exposure draft “Fraud and going concern an financial statements” Financial Reporting Council (FRC) Institute Chartered Acco...

Penelitian ini merupakan penelitian kausalitas yang bertujuan untuk menganalisis pengaruh audit firm size, fee, tenure, dan kompetensi auditor terhadap manajemen laba. kuantitatif dengan menggunakan sumber data sekunder berupa laporan tahunan perusahaan diperoleh dari website Bursa Efek Indonesia (BEI). Populasi adalah semua sektor terdaftar di BEI pengecualian finance property & real estat...

This paper demonstrates the existence of two different kinds of externalities induced by an auditor servicing multiple clients at the same time. First, we show that the capital market price for a client can increase in the number of qualified reports that his auditor issues to his other clients, thus producing a stock price externality. Second, when the audit firm has limited wealth, an additio...