The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption
Journal Title: Journal of Economics, Business, & Accountancy Ventura - Year 2015, Vol 18, Issue 3
Abstract
Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013. The data were analyzed by using Kruskal-Wallis test and Wilcoxon test. The results showed that financial statement with the same accounting standards and audited by the same big 4 auditors, subject to the same audit style, are more likely to have comparable dis-cretionary accruals than financial statement audited by different Big 4 firms with different styles. By comparable, it means that different financial statements in the same industry and the same accounting standard will have more similar discre-tionary accruals.
Authors and Affiliations
Sulhani Sulhani, Hangga Darisman
Keywords
Related Articles
- EP ID EP474645
- DOI 10.14414/jebav.v18i3.513
- Views 68
- Downloads 0
An Approach of Vector Autoregression Model for Inflation Analysis in Indonesia
A control of the inflation rate caused by the fluctuations in foreign exchange reserves, money supply, and exchange rate is required to create the stability of the country's economy. This study aims to analyze the dynami...
BEI for Creative Industry In Indonesia
The purpose of this research is to provide a description of the implementation of ethics business in creative industry in Indonesia. This study focuses on understanding the Business Ethics Index (BEI) in Indonesia, espec...
The mediating effect of life complexity and dynamic, and work-life conflict on the effect of motivation on continuance commitment and quality of life of female factory workers in Jabodetabek
Motivation arising due to the need can be a factor that increases continuance com-mitment to an organization, which is expected to have an effect on the improvement of the quality of life. This research was conducted on...
The relationship between management control systems and corporate financial performance (a moderated regression analysis approach from mining companies in Indonesia)
This paper examines relationship between management control system (MCS) and corporate financial performance (CFP). This relationship is moderated by four modera- tor variables business environment, organization structur...
The effect of audit firm tenure in artificial rotation on audit quality
This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of audit...