Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries
| Main Authors: | Dewinta, Berliana Anggun, Mita, Aria Farah |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
, 2020
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| Subjects: | |
| Online Access: |
https://journal.unnes.ac.id/nju/index.php/jda/article/view/25252 https://journal.unnes.ac.id/nju/index.php/jda/article/view/25252/10766 |
Daftar Isi:
- 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, Singapore, and Thailand from 2010-2014. The result of this study indicates that earnings management will increase audit fee. It is due to earnings management increase inherent risk faced by auditor.