Audit quality and accounting conservatism
This objective of this study is to examine the impact of audit quality on accounting conservatism in Turkey. Using three different measures of accounting conservatism, we report that audit quality, in terms of brand name auditor and industry specialist auditor, is positively related to conservatism....
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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2019
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/26054/1/JAFAS%205%202%202019%201%2023.pdf |
| _version_ | 1825805401501728768 |
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| author | Mohammed, Nishtiman H. Ku Ismail, Ku Nor Izah Amran, Noor Afza |
| author_facet | Mohammed, Nishtiman H. Ku Ismail, Ku Nor Izah Amran, Noor Afza |
| author_sort | Mohammed, Nishtiman H. |
| collection | UUM |
| description | This objective of this study is to examine the impact of audit quality on accounting conservatism in Turkey. Using three different measures of accounting conservatism, we report that audit quality, in terms of brand name auditor and industry specialist auditor, is positively related to conservatism. Our results hold after controlling for operating cash flow, leverage, firm age and sales growth. Overall, the evidence is consistent that accounting conservatism complements firms in the Turkish business environment that engage with high quality auditors to mitigate agency costs. |
| first_indexed | 2024-07-04T06:31:44Z |
| format | Article |
| id | uum-26054 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:31:44Z |
| publishDate | 2019 |
| record_format | eprints |
| spelling | uum-260542019-05-21T00:29:29Z https://repo.uum.edu.my/id/eprint/26054/ Audit quality and accounting conservatism Mohammed, Nishtiman H. Ku Ismail, Ku Nor Izah Amran, Noor Afza HF5601 Accounting This objective of this study is to examine the impact of audit quality on accounting conservatism in Turkey. Using three different measures of accounting conservatism, we report that audit quality, in terms of brand name auditor and industry specialist auditor, is positively related to conservatism. Our results hold after controlling for operating cash flow, leverage, firm age and sales growth. Overall, the evidence is consistent that accounting conservatism complements firms in the Turkish business environment that engage with high quality auditors to mitigate agency costs. 2019 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/26054/1/JAFAS%205%202%202019%201%2023.pdf Mohammed, Nishtiman H. and Ku Ismail, Ku Nor Izah and Amran, Noor Afza (2019) Audit quality and accounting conservatism. Journal of Accounting, Finance and Auditing Studies, 5 (2). pp. 1-23. ISSN 2149-0996 https://jafas.org/2019-vol-5-issue-2/ |
| spellingShingle | HF5601 Accounting Mohammed, Nishtiman H. Ku Ismail, Ku Nor Izah Amran, Noor Afza Audit quality and accounting conservatism |
| title | Audit quality and accounting conservatism |
| title_full | Audit quality and accounting conservatism |
| title_fullStr | Audit quality and accounting conservatism |
| title_full_unstemmed | Audit quality and accounting conservatism |
| title_short | Audit quality and accounting conservatism |
| title_sort | audit quality and accounting conservatism |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/26054/1/JAFAS%205%202%202019%201%2023.pdf |
| work_keys_str_mv | AT mohammednishtimanh auditqualityandaccountingconservatism AT kuismailkunorizah auditqualityandaccountingconservatism AT amrannoorafza auditqualityandaccountingconservatism |