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Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: BİST-100 Firmaları Üzerine Bir Uygulama

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2019-07 (83)

Copyright Turkish Association of Accounting and Finance Academicians - AAFA Jul 2019 ;ISSN: 1304-0391 ;EISSN: 2146-3042 ;DOI: 10.25095/mufad.579646

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  • Title:
    Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: BİST-100 Firmaları Üzerine Bir Uygulama
  • Author: Akçay, Aysel Öztürkçü ; Bilen, Abdulkadir
  • Subjects: Accounting firms ; Audit engagements ; Audits ; Earnings management ; Professional fees ; Profits
  • Is Part Of: Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2019-07 (83)
  • Description: The basic purpose of this study is to identify the relation between audit quality and earnings management. In order to fulfill this purpose, 1525 data from the annual data of firms belonging to different sectors which are traded in Borsa Istanbul BIST 100 index covering the years of 2009-2015 were used. Audit firm size and audit fees were used as the indicators quality of audit this study. Discretionary accruals were used during the measurement of earnings management. The regression analysis method was used during empirical analyses. Pursuant to the analysis made, a meaningful relation was found in negative and statistical terms between earnings management and audit firm size, which was used as the indicator of audit quality. On the other hand, a positive relation was found between earnings management and audit fees, which is another indicator of audit quality. The study further found that a relation existed between earnings management and firm size, debt ratio and profitability ratio, which are used as control variables.
  • Publisher: Istanbul: Turkish Association of Accounting and Finance Academicians - AAFA
  • Language: Turkish
  • Identifier: ISSN: 1304-0391
    EISSN: 2146-3042
    DOI: 10.25095/mufad.579646
  • Source: AUTh Library subscriptions: ProQuest Central
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