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All Journal Jurnal Dinamika Akuntansi
Dewinta, Berliana Anggun
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Economics, Econometrics & Finance

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Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries Dewinta, Berliana Anggun; Mita, Aria Farah
Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i2.25252

Abstract

This research aims to provide empirical evidence about the effect of earnings management on the audit fee spent by listed firms in ASEAN-5. This research was conducted using regression analysis with sample of 5.396 firm year listed in ASEAN countries, such as Indonesia, Malaysia, Philippines, Singapore, and Thailand from 2010-2014. The result of this study indicates that earnings management will increase audit fee. It is due to earnings management increase inherent risk faced by auditor.
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