The effect of chief financial officer, audit committee and external auditors' competencies in minimizing earnings management practices in Indonesia

Yudi Prawira; Vera Diyanty

The effect of chief financial officer, audit committee and external auditors' competencies in minimizing earnings management practices in Indonesia

Department of Accounting

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

Abstract

This study Examine competencies of the chief financial officer (CFO), audit committee, and external auditors to the impact on opportunistic earnings management practices in Indonesia. This study uses empirical data for companies listed on the Indonesian Stock Exchange (BEI), 2014-2015. This study find that the educational background, working experience, and professional certification of the CFO and audit committee negatively affected earnings management.

Original language	English
Title of host publication	Contemporary Issues in Finance, Accounting, and Consumers' Behavior
Subtitle of host publication	Lessons from Indonesia
Publisher	Nova Science Publishers, Inc.
Pages	117-129
Number of pages	13
ISBN (Electronic)	9781536175707
ISBN (Print)	9781536168815
Publication status	Published - 15 Apr 2020

Keywords

Audit committee
Competencies of the chief financial office
Educational background
External auditor earnings management practices

Cite this

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abstract = "This study Examine competencies of the chief financial officer (CFO), audit committee, and external auditors to the impact on opportunistic earnings management practices in Indonesia. This study uses empirical data for companies listed on the Indonesian Stock Exchange (BEI), 2014-2015. This study find that the educational background, working experience, and professional certification of the CFO and audit committee negatively affected earnings management.",

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The effect of chief financial officer, audit committee and external auditors' competencies in minimizing earnings management practices in Indonesia. / Prawira, Yudi; Diyanty, Vera.
Contemporary Issues in Finance, Accounting, and Consumers' Behavior: Lessons from Indonesia. Nova Science Publishers, Inc., 2020. p. 117-129.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

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N2 - This study Examine competencies of the chief financial officer (CFO), audit committee, and external auditors to the impact on opportunistic earnings management practices in Indonesia. This study uses empirical data for companies listed on the Indonesian Stock Exchange (BEI), 2014-2015. This study find that the educational background, working experience, and professional certification of the CFO and audit committee negatively affected earnings management.

AB - This study Examine competencies of the chief financial officer (CFO), audit committee, and external auditors to the impact on opportunistic earnings management practices in Indonesia. This study uses empirical data for companies listed on the Indonesian Stock Exchange (BEI), 2014-2015. This study find that the educational background, working experience, and professional certification of the CFO and audit committee negatively affected earnings management.

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KW - Competencies of the chief financial office

KW - Educational background

KW - External auditor earnings management practices

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BT - Contemporary Issues in Finance, Accounting, and Consumers' Behavior

PB - Nova Science Publishers, Inc.

ER -

The effect of chief financial officer, audit committee and external auditors' competencies in minimizing earnings management practices in Indonesia

Abstract

Keywords

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