| Issue |
SHS Web Conf.
Volume 34, 2017
The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|
|
|---|---|---|
| Article Number | 07007 | |
| Number of page(s) | 5 | |
| Section | Financial Accounting and Reporting | |
| DOI | https://doi.org/10.1051/shsconf/20173407007 | |
| Published online | 14 February 2017 | |
The Effect of IFRS Convergence and the Proportion of Woman in Audit Committee on Earning Management
Accounting Department, Economics Faculty, Universitas Islam Indonesia, Yogyakarta, Indonesia.
* Corresponding author: ahudayati@yahoo.com
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.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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