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What is Audit Quality about?

This study examines the effect of audit quality on earnings management and firm value for companies listed on the Indonesian Stock Exchange from 2006 to 2009. It analyzes two measures of audit quality: size of the audit firm (Big 4 vs non-Big 4) and auditor industry specialization. The results show that industry-specialized auditors reduce accrual earnings management but increase real earnings management, while Big 4 auditors increase accrual earnings management. Real earnings management is found to negativ

Author

Kezia Olivia Tiffany Halim

Language

EN