Jurnal Dinamika Akuntansi
Vol 12, No 2 (2020): September 2020

Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries


Article Info

Publish Date
26 Sep 2020

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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Journal Info
Jurnal Dinamika Akuntansi
Website

Abbrev

JDA

Publisher

Universitas Negeri Semarang

Subject

Economics, Econometrics & Finance

Description

Jurnal Dinamika Akuntansi mempublikasikan hasil kajian teoritis maupun kajian empiris yang meliputi: akuntansi keuangan, pasar modal, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi, perpajakan, dan pendidikan ...