skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Kâr Yönetimi, Bagimsiz Denetim Görüsü ve Denetim Firmasi Degisimi Arasindaki Iliskiler: Borsa Istanbul Imalat Sektörüne Yönelik Bir Arastirma/The Relationships Among Earnings Management, Independent Audit Opinion and Audit Firm Switch: A Research on Manufacturing Industry at Borsa Istanbul

Business and economics research journal, 2016-07, Vol.7 (3), p.89 [Peer Reviewed Journal]

Copyright Adem Anbar 2016 ;EISSN: 1309-2448 ;DOI: 10.20409/berj.2016321810

Full text available

Citations Cited by
  • Title:
    Kâr Yönetimi, Bagimsiz Denetim Görüsü ve Denetim Firmasi Degisimi Arasindaki Iliskiler: Borsa Istanbul Imalat Sektörüne Yönelik Bir Arastirma/The Relationships Among Earnings Management, Independent Audit Opinion and Audit Firm Switch: A Research on Manufacturing Industry at Borsa Istanbul
  • Author: Ocak, Murat
  • Subjects: Accounting firms ; Accruals ; Auditors opinions ; Audits ; Correlation analysis ; Earnings management ; Manufacturers ; Studies
  • Is Part Of: Business and economics research journal, 2016-07, Vol.7 (3), p.89
  • Description: In this paper, firstly the relationship between accruals/real transactions based earnings management and audit opinion is investigated. Secondly, the effect of prior modified audit opinion on audit firm switch is investigated. 1121 firm'year observations on Borsa Istanbul Manufacturing Industry are used. The results show that there is positive and significant relationship between the signed/absolute value of discretionary accruals and modified audit opinion. There is no relationship between the total amount of the abnormal production cost/abnormal operating expenses and modified audit opinion. A positive and significant relationship between prior modified auditor opinion and audit firm switch is determined. Audit rotation regulation has an effect on the audit firm switch in 2013 and companies change their audit firms.
  • Publisher: Bursa: Adem Anbar
  • Language: Turkish
  • Identifier: EISSN: 1309-2448
    DOI: 10.20409/berj.2016321810
  • Source: AUTh Library subscriptions: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait