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...

This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), role played by audit quality (AQ) in association. Financial is measured The Modified Altman Z-Score for emerging markets (EMZ score), discretionary accrual, audit-firm size (Big4). Data analysis was performed with Pooled Least Square. Using data from Indonesia...

This study was conducted with the aim of analyzing effect institutional ownership, audit committee, firm size, profitability, and leverage on earnings management. The population used in this were all manufacturing companies listed Indonesia Stock Exchange (IDX) 2016 – 2018. sample 44 using purposive sampling method. Hypothesis testing multiple linear regression analysis. results showed that ROE...

Penelitian ini bertujuan menguji pengaruh gender auditor, biaya audit, komite audit firm, ukuran perusahaan klien dan profitabilitas terhadap kualitas pada nonkeuangan terdaftar di Bursa Efek Indonesia tahun 2017-2021. Pengujian menggunakan data sekunder dilakukan 342 sampel dengan 1594 observasi sesuai kriteria terpilih. Hasil penelitian membuktikan bahwa auditor wanita, firm BIG4 yang tinggi ...

The purpose of this study is to investigate the potential effects of corporate governance (CG) elements on corporate social responsibility (CSR) disclosure. The annual reports of companies for the year 2007–2011 are examined to analyze the relationship between CG and CSR reporting. It considers the elements of CG such as board size, independent directors, foreign nationalities and women represe...

the study examines the relationship between the size of firms and their growth in iranian food and beverages industries. the study utilizes iranian industrial data, classified on the base of isic with 4-digit code. the study evaluates the validity of gibrat's law in the selected firms. the validity of the law has been examined by two methods. first, the panel analysis is applied and second...

The company's financial performance for each period is always reported in the form of audited reports, especially companies listed on Indonesia Stock Exchange (IDX). In submission audit report, there a time difference between end fiscal year and date issuance which called report lag. factors that affect lag include company size (Size), Return On Assets (ROA), Financial Distress (FD) Public Acco...