Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal The Indonesian Journal of Accounting Research
ARIE RAHAYU HARIANI
Universitas Gadjah Mada
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Presence of Earnings Manipulation Incentives as a Prerequisite for the Benefits of Higher-Quality Audit to be Realized: The Case of Indonesia ARIE RAHAYU HARIANI; Zaki Baridwan
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.230

Abstract

This paper examines the interaction between the incentives that drives earnings manipulation and the audit practice that deters it. Accountants tend to overlook earnings manipulation incentives while overemphasizing audit quality. This notion is verified from public auditors' predisposition to prescribe restrictive standards to enhance audit quality every time a financial scandal occurs. Evidence supports our hypotheses that the benefits of higher-quality audit could be realized only if the earnings manipulation exists at the first place. Incentives for conducting earnings management are demonstrated to be a strong predictor in determining the occurrences or attempts to engage in earnings manipulation. Earnings management incentives can also be determined before the audit is conducted.
Co-Authors ZAKI BARIDWAN