The convergence of IFRS has brought an impact on the changes of financial accounting standards in Indonesia. The variation provide an opportunity for the restatement of financial statements. Therefore, this study aimed to examine CEO turnover, earnings management, and audit quality on the restatement of financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of2014 to 2018. In this study, purposive sampling method was carried out to consider samples with predetermined criteria. The obtained data were about 376 and analyzed using logistic regression with the SPPS 24.0 tool. As the results of data analysis, this study indicated that the CEO turnover had a positive effect on restatement; t...
This study examines the influence of the number of boards of directors, proportion of independent co...
The aim of the present study is to explore the effect of corporate governance mechanisms and CEO's o...
Auditor switching is the termination of a relationship and the replacement of a public audit service...
This study examines the causes and consequence of financial restatements in Indonesia. The first par...
Research Purposes. The purpose of this research is to examine and analyze the influence of corporate...
The purpose of this study was to analyze the effect of profitability, leverage, institutional owners...
High quality accounting information are indispensable for investors, managers and other interested...
This paper seeks to examine the impacts of corporate governance on earnings restatement are indicate...
Restatement of financial statements is the corrections in financial statement because of not matchin...
Research Purposes. The purpose of this research is to examine and analyze the influence of corporate...
This study examines the incidence of financial restatement in CEO turnover firms. Using 78 CEO turn...
This study aims to examine the effect of corporate governance characteristics on the financi...
Financial statements are a means of communication between the activities of the company and the part...
Entities must restate their comparative financial statements when they correct prior periods account...
This research aims to describe the corporations to take restatement in financial statement such as, ...
This study examines the influence of the number of boards of directors, proportion of independent co...
The aim of the present study is to explore the effect of corporate governance mechanisms and CEO's o...
Auditor switching is the termination of a relationship and the replacement of a public audit service...
This study examines the causes and consequence of financial restatements in Indonesia. The first par...
Research Purposes. The purpose of this research is to examine and analyze the influence of corporate...
The purpose of this study was to analyze the effect of profitability, leverage, institutional owners...
High quality accounting information are indispensable for investors, managers and other interested...
This paper seeks to examine the impacts of corporate governance on earnings restatement are indicate...
Restatement of financial statements is the corrections in financial statement because of not matchin...
Research Purposes. The purpose of this research is to examine and analyze the influence of corporate...
This study examines the incidence of financial restatement in CEO turnover firms. Using 78 CEO turn...
This study aims to examine the effect of corporate governance characteristics on the financi...
Financial statements are a means of communication between the activities of the company and the part...
Entities must restate their comparative financial statements when they correct prior periods account...
This research aims to describe the corporations to take restatement in financial statement such as, ...
This study examines the influence of the number of boards of directors, proportion of independent co...
The aim of the present study is to explore the effect of corporate governance mechanisms and CEO's o...
Auditor switching is the termination of a relationship and the replacement of a public audit service...