Accounting Standard, Corporate governance, and accounting quality
Abstract. this paper investigates the effect of adoption of IFRS-based convergent accounting standard on accounting quality using Indonesia data. Besides, this study also determines the role of corporate governance as moderating variable between adoption of IFRS-based convergent accounting standard...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Program Studi Akuntansi
2020-12-01
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| Series: | Jurnal ASET (Akuntansi Riset) |
| Subjects: | |
| Online Access: | https://ejournal.upi.edu/index.php/aset/article/view/28698 |