{"id":"https://openalex.org/W7127039644","doi":"https://doi.org/10.31941/batik.v3i1.753","title":"Auditor independence, CSR, and carbon risk in shaping earnings management: Moderation by good corporate governance","display_name":"Auditor independence, CSR, and carbon risk in shaping earnings management: Moderation by good corporate governance","publication_year":2026,"publication_date":"2026-01-31","ids":{"openalex":"https://openalex.org/W7127039644","doi":"https://doi.org/10.31941/batik.v3i1.753"},"language":"en","primary_location":{"id":"doi:10.31941/batik.v3i1.753","doi":"https://doi.org/10.31941/batik.v3i1.753","is_oa":true,"landing_page_url":"https://doi.org/10.31941/batik.v3i1.753","pdf_url":null,"source":{"id":"https://openalex.org/S5407048479","display_name":"Business Accounting and Knowledge Journal","issn_l":"3064-1969","issn":["3064-1969"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404663158","host_organization_name":"Universitas Pekalongan","host_organization_lineage":["https://openalex.org/P4404663158"],"host_organization_lineage_names":["Universitas Pekalongan"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business, Accounting, and Knowledge Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.31941/batik.v3i1.753","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5124706646","display_name":"Tamara Dian Puspitawati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210106064","display_name":"Universitas Pekalongan","ror":"https://ror.org/00yydfg09","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210106064"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Tamara Dian Puspitawati","raw_affiliation_strings":["Universitas Pekalongan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pekalongan","institution_ids":["https://openalex.org/I4210106064"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5087588941","display_name":"Catur Ragil Sutrisno","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210106064","display_name":"Universitas Pekalongan","ror":"https://ror.org/00yydfg09","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210106064"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Catur Ragil Sutrisno","raw_affiliation_strings":["Universitas Pekalongan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pekalongan","institution_ids":["https://openalex.org/I4210106064"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069131327","display_name":"Dina Amalia Mahmudah","orcid":"https://orcid.org/0009-0003-1094-3811","observed_orcids":["https://orcid.org/0009-0003-1094-3811"]},"institutions":[{"id":"https://openalex.org/I4210106064","display_name":"Universitas Pekalongan","ror":"https://ror.org/00yydfg09","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210106064"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dina Amalia Mahmudah","raw_affiliation_strings":["Universitas Pekalongan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pekalongan","institution_ids":["https://openalex.org/I4210106064"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210106064"],"apc_list":null,"apc_paid":null,"fwci":5.9544,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.90611966,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"3","issue":"1","first_page":"21","last_page":"35"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8422999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8422999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.1565999984741211,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.9399999976158142},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.9319999814033508},{"id":"https://openalex.org/keywords/carbon-risk","display_name":"carbon risk","score":0.9990000128746033},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/good-corporate-governance","display_name":"good corporate governance","score":0.9599999785423279},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.7820000052452087},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.824999988079071},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.6990000009536743},{"id":"https://openalex.org/keywords/consumer-non-cyclicals","display_name":"consumer non-cyclicals","score":0.8960000276565552},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9729999899864197}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7398999929428101},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.738099992275238},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6801999807357788},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.5967000126838684},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5853999853134155},{"id":"https://openalex.org/C93225998","wikidata":"https://www.wikidata.org/wiki/Q1941972","display_name":"Moderation","level":2,"score":0.5318999886512756},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.5304999947547913},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5267999768257141},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4408000111579895},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.4009000062942505},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.3896999955177307},{"id":"https://openalex.org/C71104824","wikidata":"https://www.wikidata.org/wiki/Q1476639","display_name":"Structural equation modeling","level":2,"score":0.3287999927997589},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.31630000472068787},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.30979999899864197},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.28839999437332153},{"id":"https://openalex.org/C2778221768","wikidata":"https://www.wikidata.org/wiki/Q8964474","display_name":"Risk governance","level":3,"score":0.2840999960899353},{"id":"https://openalex.org/C206217203","wikidata":"https://www.wikidata.org/wiki/Q1134378","display_name":"Earnings per share","level":3,"score":0.2705000042915344},{"id":"https://openalex.org/C2780526558","wikidata":"https://www.wikidata.org/wiki/Q1345314","display_name":"Good governance","level":3,"score":0.2669999897480011}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31941/batik.v3i1.753","doi":"https://doi.org/10.31941/batik.v3i1.753","is_oa":true,"landing_page_url":"https://doi.org/10.31941/batik.v3i1.753","pdf_url":null,"source":{"id":"https://openalex.org/S5407048479","display_name":"Business Accounting and Knowledge Journal","issn_l":"3064-1969","issn":["3064-1969"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404663158","host_organization_name":"Universitas Pekalongan","host_organization_lineage":["https://openalex.org/P4404663158"],"host_organization_lineage_names":["Universitas Pekalongan"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business, Accounting, and Knowledge Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31941/batik.v3i1.753","doi":"https://doi.org/10.31941/batik.v3i1.753","is_oa":true,"landing_page_url":"https://doi.org/10.31941/batik.v3i1.753","pdf_url":null,"source":{"id":"https://openalex.org/S5407048479","display_name":"Business Accounting and Knowledge Journal","issn_l":"3064-1969","issn":["3064-1969"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404663158","host_organization_name":"Universitas Pekalongan","host_organization_lineage":["https://openalex.org/P4404663158"],"host_organization_lineage_names":["Universitas Pekalongan"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business, Accounting, and Knowledge Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Climate action","id":"https://metadata.un.org/sdg/13","score":0.4399999976158142}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7196956158","https://openalex.org/W4412422294","https://openalex.org/W2979512580","https://openalex.org/W7161632136","https://openalex.org/W4387305780","https://openalex.org/W6907569798","https://openalex.org/W4212917699","https://openalex.org/W2188691507","https://openalex.org/W2615004952","https://openalex.org/W2805494161"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"the":[3,37,43,51,65,154,165,177,187,201,205,219,222],"relationship":[4,166,189],"between":[5,167,190],"auditor":[6,89,168],"independence,":[7],"corporate":[8,20,100,160,184,191],"social":[9,101,192],"responsibility":[10,102,193],"(CSR),":[11],"and":[12,61,134,170,194,210,228],"carbon":[13,129,180],"risk":[14,130],"on":[15,31,36,110,137],"earnings":[16,95,111,126,138,171,195,215],"management,":[17,112,139,172],"with":[18,116],"good":[19,159,183],"governance":[21,161,185,211,226],"(GCG)":[22],"serving":[23],"as":[24],"a":[25,47,107,132],"moderating":[26,155],"variable.":[27],"The":[28,84],"research":[29],"focuses":[30],"consumer":[32],"non-cyclical":[33],"companies":[34],"listed":[35],"Indonesia":[38],"Stock":[39],"Exchange":[40],"(IDX)":[41],"during":[42],"period":[44],"2019\u20132023.":[45],"Using":[46],"purposive":[48],"sampling":[49],"technique,":[50],"final":[52],"sample":[53],"consists":[54],"of":[55,125,179,207,224],"firms":[56,115],"that":[57,88,114,141,158],"consistently":[58],"published":[59],"annual":[60],"sustainability":[62],"reports":[63],"throughout":[64],"observation":[66],"period.":[67],"Data":[68],"analysis":[69,156],"is":[70,103],"conducted":[71],"using":[72],"Partial":[73],"Least":[74],"Squares\u2013Structural":[75],"Equation":[76],"Modeling":[77],"(PLS-SEM),":[78],"supported":[79],"by":[80,203],"WarpPLS":[81],"7.0":[82],"software.":[83],"empirical":[85],"findings":[86,198],"reveal":[87],"independence":[90,169],"does":[91,162,174],"not":[92,163],"significantly":[93],"influence":[94],"management":[96,216],"practices.":[97],"In":[98],"contrast,":[99],"found":[104],"to":[105,121,144,200],"have":[106],"negative":[108,188],"effect":[109,136,178],"indicating":[113],"stronger":[117],"CSR":[118,229],"engagement":[119],"tend":[120],"exhibit":[122],"lower":[123],"levels":[124],"manipulation.":[127],"Meanwhile,":[128],"shows":[131],"positive":[133],"significant":[135],"suggesting":[140],"higher":[142],"exposure":[143],"carbon-related":[145],"risks":[146],"encourages":[147],"managerial":[148],"discretion":[149],"in":[150,213,231],"financial":[151,233],"reporting.":[152],"Furthermore,":[153],"demonstrates":[157],"moderate":[164,176],"nor":[173],"it":[175],"risk.":[181],"However,":[182],"strengthens":[186],"management.":[196],"These":[197],"contribute":[199],"literature":[202],"highlighting":[204],"role":[206],"sustainability-related":[208],"factors":[209],"mechanisms":[212],"shaping":[214],"behavior.":[217],"Practically,":[218],"results":[220],"emphasize":[221],"importance":[223],"effective":[225],"structures":[227],"implementation":[230],"enhancing":[232],"reporting":[234],"quality.":[235]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-02-03T00:00:00"}