AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY
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Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
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Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Earnings management is one of the controversial issues in the current business environment. The valuerelevance of earnings is adversely influenced by earnings management. The objective of this study is toanalyze the association between audit quality and earnings management for non-financial firms quoted onBorsa Istanbul. Ordinary least square regression analysis is employed in this study in analyzing the associationbetween earnings management and audit quality. Three different proxies for audit quality (auditorindependence, audit industry specialization and auditor tenure) were analyzed based on a sample of 97 nonfinancial firms quoted on Borsa Istanbul from 2013 to 2018. Empirical analysis indicates that auditorindependence and audit industry specialization are significantly negatively related with likelihood of earningsmanagement and long-term auditor and client relationship enables the management of firms to more activelyengage in earnings management. This paper finds support for the notion that the high-quality audit is one ofthe prominent factors that can mitigate earnings management practices.
Açıklama
Anahtar Kelimeler
İşletme
Kaynak
Uluslararası İktisadi ve İdari İncelemeler Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
0
Sayı
23
