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Sponsored AI Networking Cookbook: Practical recipes for AI-assisted network automation and development AI Networking Cookbook: Practical recipes for AI-assisted network automation and development

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Benny Oktaviano

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Open access Jul 2026

Do Tax Planning, Leverage, and ESG Influence Earnings Management? The Role of Audit Quality

Earnings management remains a major concern in financial reporting because it may reduce the credibility of accounting information and weaken stakeholders’ confidence. This study aims to examine the influence of tax planning, leverage, and Environmental, Social, and Governance (ESG) performance on earnings management,...

Benny Oktaviano, Maulina Diyah Permatasari, Zahra Tusyita Tazkiya · 0 citations

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