Irmayanti, Salsa and Indarti, Maria and Widiatmoko, Jacobus (2023) Accounting Conservatism: The Implementation of Internal and External Governance. In: Proceedings of the 2nd International Conference of Multidisciplinary Studies, ICMS 2023, 12 July 2023, Semarang, Indonesia.
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Abstract
In times of uncertainty a company may consider when preparing its financial statements as a prudent accounting principle. The purpose of this research is to: explore and analyze the impact of independent commissioners, audit committees, and audit quality on accounting conservatism, and to examine th
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:54 |
| Last Modified: | 17 Apr 2026 01:27 |
| URI: | http://eprints.eai.eu/id/eprint/45951 |
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