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The Influence of Ownership Structure on Earnings Management

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Observational analysis reveals that audit quality and board size influence earnings management in companies, suggesting that governance matters.

Audit quality and board size significantly affect earnings management, impacting financial integrity.
Multiple regression analysis applied to data from 66 Indonesian consumer companies identified key influences.
Firm characteristics and ownership types did not exhibit a significant effect on earnings management.
Implications highlight the importance of governance structures in shaping management practices.

Alzura et al. (2025) studied this question.

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Observational analysis reveals that audit quality and board size influence earnings management in companies, suggesting that governance matters.