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Pengaruh ukuran auditor dan spesialisasi auditor terhadap kualitas laba

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

Ketersediaan

Call NumberLocationAvailable
JAKI0601PSB lt.dasar - Pascasarjana1
Penerbit Depok Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Audit quality
Cumulative abnormal return
Earning quality
Earning response coefficient
Unexpected earning
ISBN/ISSN 18298494
Klasifikasi -
Deskripsi Fisik -
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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