Pengaruh ukuran auditor dan spesialisasi auditor terhadap kualitas laba

Deskripsi

Prior research had documented that the big 4 auditor have higher audit quality than non-big 4 auditor (Teoh and Wong 1993), and the big 4 auditors with industry specialization have higher audit quality than the big 4 auditors without specialization (Balsam et al. 2003; knechel et al. 2007; Behn et al. 2008; Romanus et al. 2008). Whit the sample of 139 firm years from manufacturing public companies listed in Bursa Efek Indonesia in the years 2005 and 2006, this study examines whether the public companies audited by the big 4 auditors has higher earning quality (measured by earning response coefficient) than the non-big 4 auditors..Printed Journal, baca ditempat