Butar-Butar, Sansaloni Additional Author Indarto, Stefani Lily Additional Author mixed material bibliography Semarang 2018 en English

Hal. 1-12 This study examines the role of specialist auditors in enhancing the quality of financialrnstatements by taking into account industry complexity. The test of hypotheses are conductedrnin two steps. The first step is to provide evidence that earnings quality, measured by earningsrnpersistent, of firms operating in the complex and non-complex industry are different. Thernsecond step is to compare the absolute abnormal accruals of companies engaged in therncomplex industry with those from non-complex industry audited by non-specialist andrnspecialists auditors. Results show: 1) earnings persistence of firms in complex industries arernlower than those in non-complex industries. 2) absolute abnormal accruals of firms operatingrnin complex industries are higher than those in non-complex industries regardless industryrnspecialization. Overall, the results suggest that auditor industry expertise does not play arnsignificant role in improving the quality of audited earnings in complex business environment. Finance Management NONE 23388137 Perpustakaan - Sekolah Tinggi Manajemen PPM Pusat Informasi Manajemen Jurnal_Akuntansi_dan_Keuangan_Petra.jpg.jpg 48970 2019-05-15 00:15:29 2019-05-15 00:15:29 machine generated