文章基本信息

标题：The Effect of IFRS Convergence and the Proportion of Woman in Audit Committee on Earning Management
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作者：Dwi Surti Siswanti ; Ataina Hudayati
期刊名称：SHS Web of Conferences
印刷版ISSN：2416-5182
电子版ISSN：2261-2424
出版年度：2017
卷号：34
页码：1-5
DOI：10.1051/shsconf/20173407007
语种：English
出版社：EDP Sciences
摘要：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.