Analysis of Book-Tax Difference’s Effect on Audit Fees: Corporate Governance as a Moderating Variable
Authors
Shinta Adelaide, Desi Adhariani
Corresponding Author
Shinta Adelaide
Available Online March 2019.
- DOI
- 10.2991/icbmr-18.2019.36How to use a DOI?
- Keywords
- book-tax differences, audit fees, board of commissioners, audit committee, corporate governance
- Abstract
This study aims to examine the association between book-tax differences and audit fees in Indonesia. This study also examines the effect of corporate governance as a variable to moderate the association. The sample used is companies listed on the Indonesia Stock Exchange in 2012 until 2016, which consist of 309 observations. The results indicate that book-tax differences have no significant effect on audit fees. Corporate governance is also not proven to weaken the association. Interpretation of the results might imply that book-tax differences have not been seen by auditors as a risk factor in determining the audit fees, probably due to the low potential of earnings management from such differences.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Shinta Adelaide AU - Desi Adhariani PY - 2019/03 DA - 2019/03 TI - Analysis of Book-Tax Difference’s Effect on Audit Fees: Corporate Governance as a Moderating Variable BT - Proceedings of the 12th International Conference on Business and Management Research (ICBMR 2018) PB - Atlantis Press SP - 218 EP - 224 SN - 2352-5428 UR - https://doi.org/10.2991/icbmr-18.2019.36 DO - 10.2991/icbmr-18.2019.36 ID - Adelaide2019/03 ER -