The Effect Of Independent Audit Quality of Creative Accounting Practices: A Case Study in BIST
Journal Title: Muhasebe ve Finansman Dergisi - Year 2016, Vol 18, Issue 69
Abstract
The aim of this study is to determine the impact on audit quality of creative accounting practices. The study is used as an indicator of creative accounting practices discretionary accruals, discretionary accruals are calculated using the “Modified Jones Model”. As a measure of the quality of the independent audit, the size of the audit firm, the audit opinion, have been used to change the auditing firm and the auditor. In the study of panel data regression analysis is applied, optional accruals / creative accounting practices with a statistically significant relationship was found between the variables related to audit quality.
Authors and Affiliations
Suphi ASLANOĞLU, Selim CENGİZ, Yusuf DİNÇ, M. Şükrü DİLSİZ
Keywords
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- EP ID EP117635
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