HUBUNGAN ANTARA PERFORMA KOMITE AUDIT DENGAN EARNINGS QUALITY
نویسندگان
چکیده
منابع مشابه
Audit adjustments and earnings quality
While there are many alternative proxies for “earnings quality”, there is little evidence as to what auditors consider to be indicative of high earnings quality. To answer this, we examine the adjustments that auditors require companies to make to earnings during year-end audits. There are three findings. First, audit adjustments serve to increase earnings persistence, smoothness, and accrual q...
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ژورنال
عنوان ژورنال: CALYPTRA
سال: 2017
ISSN: 2302-8203
DOI: 10.24123/jimus.v1i1.1