This test aims to the effect of audit fees, tenure, rotation on quality with committee as a moderating variable (empirical studies financial sector companies listed Indonesia stock exchange for 2012-2016) The population in this study was 71 companies. sampling technique used purposive and number samples 23 model is Moderated Regression Analysis using panel data processed Eviews 9.5 application....

Quality audits have an impact on the quality of good financial reports. This study aims to examine factors that affect audit and see committee is able strengthen or weaken quality. The research sample manufacturing companies listed IDX from 2019-2021. Sampling done by purposive sampling technique. Data analysis used logistic regression Moderate Regression Analysis (MRA). results Audit Tenure a ...

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...

The study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. To achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in Jordan based on the simple random sampling method. The study first hypothesis is...