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The effect of IFRS convergence and the proportion of woman in audit committee on earning management


Siswanti, Dwi Surti and Hudayati, Ataina (2017) The effect of IFRS convergence and the proportion of woman in audit committee on earning management. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

This study aims to find empirical evidence the effect of IFRS convergence and the proportion of woman in audit committee on earning management.Respondents used in this study were companies listed in Jakarta Stock Exchange for the year 2011 until 2013. Using moderated regression analysis this study supports the hypothesis that IFRS convergence and the proportion of woman in audit committee have negative effect on earning management.This finding implies that IFRS convergence and the proportion of woman in audit committee will increase the quality of financial reporting.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in SHS Web of Conferences 34; Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 23 Feb 2017 03:52
Last Modified: 23 Feb 2017 03:52
URI: http://repo.uum.edu.my/id/eprint/21030

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