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Dyah Febriantina Istiqomah

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Open access Sep 2026

Audit Committee Characteristics and Earnings Management: The Moderating Role of Audit Quality

One issue that still frequently arises in businesses is earnings management, which can lower the quality of financial statement data. This investigation analyzes how audit committee size, the presence of female members, and meeting frequency influence earnings management. It also examines how audit quality, as an exter...

Belinda Rachmadani, Dyah Febriantina Istiqomah · 0 citations

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