The Relationship of Reserve Account Disclosure Transparency and Accrual Earning Management with Audit Quality as Moderating
The purpose of this study is to examine the effect of transparency of reserve account disclosure on accrual earning management, and also to examine the role of audit quality as a moderator for the effect of transparency of reserve account disclosure on accrual earning management. The population in t...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Semarang
2018-03-01
|
| Series: | Jurnal Dinamika Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/13183 |