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

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

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, Singap...

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Bibliographic Details
Main Authors: Berliana Anggun Dewinta, Aria Farah Mita
Format: Article
Language:English
Published: Universitas Negeri Semarang 2020-09-01
Series:Jurnal Dinamika Akuntansi
Subjects:
earnings management
discretionary accruals
audit fee
south-east asia region
Online Access:https://journal.unnes.ac.id/nju/index.php/jda/article/view/25252

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