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Author

Jesica Ramadanty

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Open access Jul 2026

Auditor Industry Specialization as a Moderator of the Relationship Between Fair Value Measurement of Non-Current Assets and Audit Quality: Evidence from Indonesian Listed Companies

This study investigates the effect of fair value measurement of non-current assets on audit quality and examines whether auditor industry specialization moderates this relationship. Using a quantitative research design, the study analyzes panel data from 152 companies listed on the Indonesia Stock Exchange over the 202...

Jesica Ramadanty, Hasni Yusrianti, Yulia Saftiana · 0 citations

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