Accounting Standard, Corporate governance, and accounting quality

Zaitul, Zailtul (2021) Accounting Standard, Corporate governance, and accounting quality. Accounting Standard, Corporate governance, and accounting quality, 12 (2). pp. 404-415.

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Abstract

Abstract. This paper investigates the effect of adopting IFRS-based convergent accounting standards on accounting quality using Indonesia data. This study also determines corporate governance's role as a moderating variable between adopting IFRS-based convergent accounting standard and accounting quality. Forty-seven manufacturing companies from a period of 2008 to 2017 participated in this study. The unit analysis of this study is an organization or company. Moderated regression analysis (MRA) is used to analyze the data. The result shows that there is a negative relationship between adoption of IFRS-based convergent accounting standard and accounting quality. Besides, corporate governance fails to play a moderating variable between adopting IFRS-based convergent accounting standards and accounting quality. Out of four control variables employed in this study, only three variables (company size, age and profitability) affect accounting quality in three models. Keywords: IFRS; Corporate Governance; Accounting Quality

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