Does industry expertise at engagement partner and audit firm level matter in emerging market? Evidence from Indonesia

This study investigates the association of industry specialization at the engagement partner level and audit firm level with aggressive earnings management and modified audit opinion. The study employs a sample of 570 firm-year observations of manufacturing industries on the Indonesia Stock...

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Bibliographic Details
Main Authors: Herusetya, Antonius, Jaunanda, Meiliana
Format: Article
Language:English
Published: Growing Science 2021-01-01
Series:Accounting
Online Access:http://www.growingscience.com/ac/Vol7/ac_2021_12.pdf