Year 2019, Volume , Issue 23, Pages 67 - 78 2019-04-09

AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY
AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY

Ahmet OZCAN [1]

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Kazanç yönetimi iş dünyasında en fazla tartışılan konular arasındadır. Kazançların değer ilgililiği kazanç yönetiminden olumsuz olarak etkilenmektedir. Bu çalışmanın amacı, denetim kalitesi ve kazanç yönetimi arasındaki ilişkiyi Borsa İstanbul’a kote olan şirketler açısından analiz etmektir. Denetim kalitesi ve kazanç yönetimi arasındaki ilişki sıradan en küçük kareler yöntemi kullanılarak analiz edilmektedir. 2013-2018 yıllarını kapsayan ve Borsa İstanbul’a kote olan 97 reel sektör firmasının verilerinden yararlanarak denetim kalitesinin üç göstergesi (denetçi bağımsızlığı, denetçinin sektörel uzmanlığı ve denetim firmasının müşteri firmaya hizmet süresi) sıradan en küçük kareler yöntemi kullanılarak analiz edilmektedir. Sıradan en küçük kareler yönteminin sonuçlarına göre; denetçi bağımsızlığı ve denetçinin sektörel uzmanlığı kazanç yönetimini önemli derecede azaltmaktadır ve denetim firması ile müşteri firma arasındaki uzun süreli ilişki, müşteri firmanın daha yoğun bir şekilde kazanç yönetimini uygulamasına yol açmaktadır. Bunlara ek olarak, bağımsız denetiminin kalitesinin yüksek olması firmaların kazanç yönetimi uygulamalarını önemli derecede azaltmaktadır.  

Earnings management is one of the controversial issues in the current business environment. The value relevance of earnings is adversely influenced by earnings management. The objective of this study is to analyze the association between audit quality and earnings management for non-financial firms quoted on Borsa Istanbul. Ordinary least square regression analysis is employed in this study in analyzing the association between earnings management and audit quality. Three different proxies for audit quality (auditor independence, audit industry specialization and auditor tenure) were analyzed based on a sample of 97 non-financial firms quoted on Borsa Istanbul from 2013 to 2018. Empirical analysis indicates that auditor independence and audit industry specialization are significantly negatively related with likelihood of earnings management and long-term auditor and client relationship enables the management of firms to more actively engage in earnings management. This paper finds support for the notion that the high-quality audit is one of the prominent factors that can mitigate earnings management practices.   

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Primary Language en
Subjects Social
Journal Section Articles
Authors

Orcid: 0000-0002-9021-6096
Author: Ahmet OZCAN (Primary Author)
Institution: ADANA BİLİM VE TEKNOLOJİ ÜNİVERSİTESİ
Country: Turkey


Bibtex @research article { ulikidince464537, journal = {Uluslararası İktisadi ve İdari İncelemeler Dergisi}, issn = {1307-9832}, eissn = {1307-9859}, address = {Kenan ÇELİK}, year = {2019}, volume = {}, pages = {67 - 78}, doi = {10.18092/ulikidince.464537}, title = {AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY}, key = {cite}, author = {OZCAN, Ahmet} }
APA OZCAN, A . (2019). AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY. Uluslararası İktisadi ve İdari İncelemeler Dergisi, (23), 67-78. DOI: 10.18092/ulikidince.464537
MLA OZCAN, A . "AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY". Uluslararası İktisadi ve İdari İncelemeler Dergisi (2019): 67-78 <http://dergipark.gov.tr/ulikidince/issue/41810/464537>
Chicago OZCAN, A . "AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY". Uluslararası İktisadi ve İdari İncelemeler Dergisi (2019): 67-78
RIS TY - JOUR T1 - AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY AU - Ahmet OZCAN Y1 - 2019 PY - 2019 N1 - doi: 10.18092/ulikidince.464537 DO - 10.18092/ulikidince.464537 T2 - Uluslararası İktisadi ve İdari İncelemeler Dergisi JF - Journal JO - JOR SP - 67 EP - 78 VL - IS - 23 SN - 1307-9832-1307-9859 M3 - doi: 10.18092/ulikidince.464537 UR - https://doi.org/10.18092/ulikidince.464537 Y2 - 2018 ER -
EndNote %0 International Journal of Economics and Administrative Studies AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY %A Ahmet OZCAN %T AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY %D 2019 %J Uluslararası İktisadi ve İdari İncelemeler Dergisi %P 1307-9832-1307-9859 %V %N 23 %R doi: 10.18092/ulikidince.464537 %U 10.18092/ulikidince.464537
ISNAD OZCAN, Ahmet . "AUDIT QUALITY AND EARNINGS MANAGEMENT: EVIDENCE FROM TURKEY". Uluslararası İktisadi ve İdari İncelemeler Dergisi / 23 (April 2019): 67-78. https://doi.org/10.18092/ulikidince.464537