JURNAL AKUNTANSI DAN AUDITING
Volume 13, Nomor 1, Tahun 2016

THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT

Supriyaningsih, Supriyaningsih (Unknown)
Fuad, Fuad (Unknown)

Article Info

Publish Date
31 May 2016

Abstract

 Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.

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Journal Info
JURNAL AKUNTANSI DAN AUDITING
Website

Abbrev

akuditi

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral ...