Open AccessQuality of Financial Statements: Are Litigation Risk and Audit Quality the De-termining Factors?
Author(s) -
Fitri Nurlaela,
R. Nelly Nur Apandi,
Agus Widarsono
Publication year - 2021
Publication title -
nusantara science and technology proceedings
Language(s) - English
Resource type - Conference proceedings
DOI - 10.11594/nstp.2021.1012
Subject(s) - financial statement , quality (philosophy) , business , accounting , audit , quality audit , stock exchange , litigation risk analysis , actuarial science , audit risk , audit evidence , financial ratio , financial risk , finance , joint audit , internal audit , philosophy , epistemology