Audit Quality and Real Earnings Management: An Analysis Based on the Auditor Industry Specialization and Client Importance

Nur Anissa; Mukhlasin Mukhlasin; Thio Anastasia Petronila

Volume 6, Issue 6 , June 2019, , Pages 436-453

  Real earnings management reflects management intervention to manipulate earnings based on the company's normal business activities. This intervention is veiled and difficult to detect so it requires specialist auditors who expertise in industrial business practices. In the agency theory, the quality ...  Read More