THE ASSOCIATION BETWEEN AUDIT QUALITY AND EARNINGS MANAGEMENT USING CLASSIFICATION SHIFTING

THE ASSOCIATION BETWEEN AUDIT QUALITY AND EARNINGS MANAGEMENT USING CLASSIFICATION SHIFTING

Aim: The aim of this paper is to analyze the association between audit quality measured by audit firm size and earnings management by classification shifting. Method: In this paper, we used 896 firm-year observations of the publicly-traded manufacturing firms in Istanbul Stock Exchange for the perio...

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Bibliographic Details
Main Authors: Eray Çetin, Alpaslan Yaşar
Format: Article
Language:English
Published: Sakarya University Coordinatorship of Scientific Journals 2021-08-01
Series:İşletme Bilimi Dergisi
Subjects:
audit quality
classification shifting
earnings management
non-operating expenses.
denetim kalitesi
sınıflandırma değiştirmesi
kâr yönetimi
faaliyet dışı giderler
Online Access:https://dergipark.org.tr/tr/download/article-file/1846164

Internet

https://dergipark.org.tr/tr/download/article-file/1846164

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