Penelitian ini bertujuan untuk menguji pengaruh kualitas audit yang diproksi dengan ukuran
KAP, auditor spesialis industri, dan independensi auditor terhadap manajemen laba pada …

This paper investigates the joint effect of global financial crisis of 2008 and investor
protection on audit quality and the joint effect of audit quality and investor protection on …

Although client familiarity is desirable from the auditor's perspective, identifying with clients
threatens auditor objectivity. This study examines the extent to which non-Big 4 auditors …

In this study, we test the effect of the implementation of the financial security law (n 2005-96)
and the audit quality (Big 4 auditors, auditor industry specialization and audit tenure) on …

Following the enactment of the Sarbanes Oxley Act 2002, US stock exchanges strongly
advocate the presence of financial experts on audit committees. However, the ideal …

Purpose–Using the most recent observations (2005‐2011) from a sample of UK listed
companies, This paper aims to investigate whether Big 4 audit firms exhibit a “fee premium” …

This aim of research is to prove that the loan-loss provision and fair value accounting
influence the earnings volatility and the accrual management role in moderating the effect of …

Using a sample of seasoned equity offerings (SEOs), this paper examines the association
between the choice of financial intermediary and earnings management. We contend that …

Penelitian ini bertujuan untuk mengetahui tingkat risiko terjadinya fraudulent financial
statement dalam laporan keuangan perusahaan. Variabelvariabel yang digunakan untuk …

This paper aims at investigating the effect of industry specialization on the audit quality and
earnings quality. It examines the relation between industry specialization and earnings …