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Vista Yulianti

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Open access Jul 2026

Do Audit Quality, Audit Tenure, and ESG Disclosure Enhance Earnings Quality? The Conditional Role of Firm Risk

This study investigates whether audit quality, audit tenure, and Environmental, Social, and Governance (ESG) disclosure enhance earnings quality, while examining the moderating role of firm risk. The research is motivated by the increasing demand for reliable financial reporting and growing concerns over earnings manag...

Maulina Diyah Permatasari, Vista Yulianti, Lutfia Dhiya Ulhaq · 0 citations

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