Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparability in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013
Penelitian
The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption
Abstrak
Keyword
Comparability, Discretionary Accruals, Big 4 Accounting Firms, and IFRS Adoption.