It is determined that the three hypotheses were correct and the Audit Statement of Opinion in the Final Audit Report influences corporate governance and earning management reducing deviant behavior and that there is a significant reliance by Indonesians managers/investors on it when taking corporate decision.
Suryanto, T. and Grima, S. (2018), "The Corporate Decision in Indonesia: A Result of Corporate Governance Requirements, Earning Management and Audit Reports", Grima, S. and Marano, P. (Ed.) Governance and Regulations’ Contemporary Issues (Contemporary Studies in Economic and Financial Analysis, Vol. 99), Emerald Publishing Limited, pp. 183-206. https://doi.org/10.1108/S1569-375920180000099009Download as .RIS
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