Research Article
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Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama

Year 2019, Issue: 83, 25 - 44, 01.07.2019
https://doi.org/10.25095/mufad.579646

Abstract

ÖZET

Bu çalışmanın temel amacı denetim kalitesi ve kar yönetimi arasındaki ilişkiyi incelemektir. Bu amacı gerçekleştirmek üzere 2009-2015 yıllarını kapsayan ve Borsa İstanbul BİST 100 endeksinde işlem gören farklı sektörlere ait firmaların yıllık verilerinden 1525 adet veri kullanılmıştır. Çalışmada denetim kalitesi göstergesi olarak denetim firması büyüklüğü ve denetim ücreti kullanılmıştır. Kar yönetiminin ölçümünde ise isteğe bağlı tahakkuklar kullanılmıştır. Ampirik analizlerde regresyon analizi yönteminden yararlanılmıştır. Yapılan analiz sonucunda kar yönetimi ile denetim kalitesi göstergesi olarak kullanılan denetim firması büyüklüğü arasında negatif ve istatiksel olarak anlamlı bir ilişki olduğu belirlenmiştir. Buna karşın kar yönetimi ile denetim kalitesinin bir diğer göstergesi olan denetim ücreti arasında pozitif bir ilişki olduğu tespit edilmiştir. Ayrıca çalışmada kontrol değişkeni olarak kullanılan firma büyüklüğü, borçlanma oranı ve karlılık oranı ile kar yönetimi arasında ilişki olduğu ortaya konmuştur.


References

  • Abbasiazadeh, Laleh - Zamanpour, Alireza (2016), “Investigation The Effect of Audit Size on Earnings Management in Tehran Stock Exchange”, International Journal of Humanities and Cultural Studies, https://www.ijhcs.com/index.php/ijhcs/article/.../2129, (17.11.2017).
  • Affes, Habib.- Smii, Tarak. (2016),” The Impact of The Audit Quality on that of The Earnings Management: Case Study in Tunisia”, Journal of Accounting &Marketing, 5(3), pp.1-8.
  • Ahmad, Lukman. - Suhara, Edi - Ilyas, Yusri (2016), “The Effect of Audit Quality on Earning Management within Manufacturing Companies Listed on Indonesian Stock Exchange”, Research Journal of Finance and Accounting, 7(8), pp.132-138.
  • Alali, Fatima (2011), “Audit Fees and Discretionary Accruals: Compensation Structure Effect”, Managerial Auditing Journal, 26(2), pp.90-113.
  • Al-Quda, Laith Akram Muflih - Humeedat, Mohammed Mahmoud Ahmad - Al-Hroot, Yusuf Ali Khlaf (2017), “The Impact of Audit Firm Size and Auditor Tenure in the Reduction of Earnings Management (An Empirical Study on Industrial Corporations Listed on Amman Stock Exchange)”, Journal of Administrative and Economics Science, 10(2), pp.151-186.
  • Antle, Rick - Gordon, Elizabeth - Narayanamoorthy, Ganapathi - Zhou, Ling (2006), “The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals”, Review of Quantitative Finance and Accounting, 27(2006), pp. 235-266.
  • Bamahros, Hasan Mohammed - Wan-Hussin, Wan Nordin (2015), “Non-Audit Services, Audit Firm Tenure and Earnings Management In Malaysia”, Asian Academy of Management Journal Of Accounting and Finance, 11(1), pp.145-168.
  • Bauwhede, Heidi Vander - Willekens, Marleen - Gaeremynck, Ann (2003), “Audit Firm Size, Public Ownership, and Firms’ Discretionary Accruals Management”, The International Journal of Accounting, 38(1), pp.1-22.
  • Becker, Connie L – Defond, Mark L. - Jiambalvo, James - Subramanyam, K.R. (1998), “The Effect of Audit Quality on Earnings Management”, Contemporary Accounting Research, 15(1), pp.1-24.
  • Cai, C., Zhao, S. - Huang, Y. (2005), “Toward The Effect of Audit Quality on Earnings Management-Empirical Evidence From Manufacturing Enterprises Listed in Shangai Stock Market”, Journal of Modern Accounting and Auditing, 1(2), pp.69-80.
  • Caramanis, Constantinos - Lennox, Clive (2008), “Audit Effort and Earnings Management”, Journal of Accounting and Economics, 45(1), pp.116-138.
  • Chen, Hanwen – Chen, Jeff Zeyun – Lobo, Gerald J. – Wang, Yanyan (2011), “Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China”, Contemporary Accounting Research, 28(3), pp. 892–925.
  • Chen, Ken Y. - Lin, Kuen-Lin - Zhou, Jian (2005),” Audit Quality and Earnings Management for Taiwan IPO Firms”, Managerial Auditing Journal, 20(1), pp.86-104.
  • Chen, Ken.Y. - Wu, Shang-Ying. - Zhou, Jian (2006), “Auditor Brand Name, Industry Specialisation and Earnings Management: Evidence From Taiwanese Companies”, International Journal of Accounting Auditing and Performance Evaluation, 3(2), pp.194-219.
  • Chen, Xiaolin - Kong, Dongmin - Wang, Yutao. (2014), “Audit Firm Size, Earnings Management and Information Asymmetry”, China Accounting and Finance Review, 16(1), pp.29-60.
  • Comprix, Joseph - Huang, Huichi (2015), “Does Auditor Size Matter? Evidence From Small Audit Firms”, Advances in Accounting, 31(1), pp.11-20.
  • DeAngelo, Linda Elizabeth (1981), “Auditor Size and Audit Quality”, Journal of Accounting and Economics, 3(3), pp.183-199.
  • Dechow, Patricia M. - Sloan, Richard G. - Sweeney, Amy P. (1995), “Detecting Earnings Management”. The Accounting Review, 70 (2), pp.193-225.
  • Elder, Randal J. - Zhou, Jian (2002), “Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms”, Working Paper, , https://papers.ssrn.com/sol3/papers.cfm?abstract_id=321041. (Erişim Tarihi, 25 Ağustos 2017)
  • Frankel, Richard M. - Johnson, Marilyn F. - Nelson, Karen K. (2002), “The Relation Between Auditors’ Fees for Non-Audit Services and Earnings Management”, The Accounting Review (Supplement), pp.71–105.
  • Gerayli, Mahdi Safari – Yanesari, Abolfazl Momeni - Ma'atoofi, Ali Reza (2011), “Impact of Audit Quality on Earnings Management: Evidence From Iran”, International Research Journal of Finance and Economics, No: 66, pp.77-84.
  • Greiner, Adam - Kohlbeck, Mark - Smith, Thomas (2013), “Do Auditors Perceive Real Earnings Management as a Business Risk?”, http://dx.doi.org/10.2139/ssrn.2239959 (25.05.2017)
  • Gu, Junjian. - Hu, S.D. (2015), “Audit Fees, Earnings Management, and Litigation Risk: Evidence From Japanese Firms Cross-Listed on U.S. Markets”, Academy of Accounting and Financial Studies Journal, 19(3), pp.125-139.
  • Gumanti, Tatang Ary - Nastiti, Ari Sita - Utami, Elok Sri - Manik, Ester (2015), “Audit Quality and Earnings Management In Indonesian Initial Public Offerings”, Mediterranean Journal of Social Sciences MCSER Publishing, Rome-Italy, 6(5), pp.223-229.
  • Hay, David C. - Knechel, W. Robert - Wong, Norman (2006), “Audit Fees: A Meta-analysis of The Effect of Supply and Demand Attribute”, Contemporary Accounting Research, 23(1), pp.141-191.
  • Jeong, Seok Woo - Rho, Joonhwa (2004), “Big Six Auditors and Audit Quality: The Korean Evidence”, The International Journal of Accounting, No:39, pp.175– 196.
  • Jeong, SeokWoo - Rho, Joonhwa (2004), “Big Six Auditors and Audit Quality: The Korean Evidence”, The International Journal of Accounting, 39, pp.175– 196.
  • Jones, Jennifer J. (1991), “Earnings Management During Import Relief Investigations”, Journal of Accounting Research, 29(2), pp.193-228.
  • Kanagaretnam, Kiridaran - Lim, Chee Yeow - Lobo, Gerald J. (2010), “Auditor Reputation and Earnings Management: International Evidence From The Banking Industry”, Journal of Banking & Finance, No:34, pp.2318–2327.
  • Karacaer, Semra - Özek, Pelin (2010). “Denetim Firmasının Büyüklüğü ve Kâr Yönetimi İlişkisi: İMKB Şirketleri Üzerinde Ampirik Bir Araştırma”, Muhasebe ve Finansman Dergisi, No:48, pp.60-74.
  • Kramer, Stefan Thomas - Georgakopoulos, Georgios - Sotiropoulo, Ioannis - Vasileiou, Konstantinos Z. (2011) “Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism”, International Journal of Business and Management, 6(8), pp.44-57.
  • Li, June. - Lin, Jerry.W. (2005), “The Relation Between Earnings Management and Audit Quality”, Journal of Accounting and Finance Research, 12(1),pp. 1-11.
  • Martinez, Antonio Lopo - Reis, Graciela Mendes Ribeiro (2010), “Audit Firm Rotation and Earnings Management in Brazil”, Working Paper, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1640260 (24.08.2017)
  • Martinez, Antonio Lopo - Moraes, Arquimedes De Jesus (2017), “Relationship Between Auditors' Fees And Earnings Management”, Revista de Administração de Empresas, 57(2),http://www.scielo.br/scielo.php?pid=S0034-75902017000200148&script=sci_arttext (9.11.2017)
  • Memiş, Mehmet Ünsal - Çetenak, Emin Hüseyin (2012), “Earnings Management, Audit Quality and Legal Environment: An International Comparison”, International Journal of Economics and Financial Issues, 2(4),pp. 460-469.
  • Memiş, Mehmet Ünsal - Çetenak, Emin Hüseyin (2012), “Kurumsal Yönetimin Kazanç Yönetimi Uygulamaları Üzerine Etkisi: İmkb’de İşlem Gören Şirketler Üzerine Uygulama”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 3(21), ss.205-224.
  • Namazi, Mohammad - Bayazidi, Anvar - Jabbarzadeh, Kangarluei Saeed (2011), “Determining The Relationship Between Auditing Quality And Earnings Management For Listed Companies in the Tehran Securıiy Exchange”, Accounting Research, 3(9), pp.4-21.
  • Nawaiseh, Mohammad Ebrahim (2016), “Can Earnings Management be Influenced by Audit Quality?” International Journal of Finance and Accounting, 5(4), pp.209-219.
  • Nicolaescu, Eugen (2014), “The Effect of Audit Firm Rotation on Earnings Quality?”, Economics, Management and Financial Market, 9(1), pp.148-153. https://www.questia.com/library/journal/1P3-3289824551/the-effects-of-audit-firm-rotation-on-earnings-quality (24.08.2017,)
  • Okolie, Augustine O. (2014), “Auditor Tenure, Audıtor Independence And Accrual – Based Earnings Management of Quoted Companies In Nigeria”, European Journal of Accounting Auditing and Finance Research, 2(2), pp.63-90.
  • Palmrose, Zoe Vonna (1986)i “Audit Fees and Auditor Size: Further Evidence”. Journal of Accounting Research, 24(1), pp.97-110.
  • Pouraghajan, Abbasali - Tabari, Naser Ali Yadollahzadeh - Emamgholipour, Milad - Mansourinia, Elham (2013), “The Effect of Audit Quality on Earnings Management: Evidence from Iran”, International Journal of Basic Sciences & Applied Research, 2(4), pp.399-404.
  • Rusmin, Rusmin (2010), “Auditor Quality and Earnings Management: Singaporean Evidence”, Managerial Auditing Journal, 25(7), pp.618-638.
  • Schelleman, Caren. - Knechel, W. Robert (2010), “Short-Term Accruals and The Pricing and Production of Audit Services”, Auditing: A Journal of Practice & Theory, 29(1), pp.221-250.
  • Schipper, Katherine (1989), “Commentary On Earnings Management”, Accounting Horizons, 3(4), pp.91–102.
  • Simunic, Dan A. (1980), “The Pricing of Audit Services: Theory and Evidence”, Journal of Accounting Research, 18(1), pp.161-190.
  • Tendeloo, Brenda Van - Vanstraelen, Ann (2008), “Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market”, European Accounting Review, Vol. 17, No. 3, pp.447–469.
  • Yaşar, Alpaslan (2011), “Bağımsız Dış Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: İmkb’de Kayıtlı İşletmeler Üzerine Bir Uygulama”, Yayınlanmamış Doktora Tezi. Adana: ÇÜ. Sosyal Bilimler Enstitüsü.
  • Zgarni, Inaam - Hlioui, Khmoussi - Zehri, Fatma (2012), “Audit Quality and Earnings Management in theTunisian Context”, International Journal of Accounting and Financial Reporting, 2(2), pp.17-33.
  • Zhou, Jian - Elder, Randal (2001), “Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms”, https://www.researchgate.net/publication/228307612 (21.05.2017)
  • Zuo, Lingyan - Guan, Xiaomeng (2014), “The Association of Audit Firm Size and Industry Specialization on Earnings Management: Evidence in China”, The Macrotheme Review, 3(7), pp.1-21.
Year 2019, Issue: 83, 25 - 44, 01.07.2019
https://doi.org/10.25095/mufad.579646

Abstract

References

  • Abbasiazadeh, Laleh - Zamanpour, Alireza (2016), “Investigation The Effect of Audit Size on Earnings Management in Tehran Stock Exchange”, International Journal of Humanities and Cultural Studies, https://www.ijhcs.com/index.php/ijhcs/article/.../2129, (17.11.2017).
  • Affes, Habib.- Smii, Tarak. (2016),” The Impact of The Audit Quality on that of The Earnings Management: Case Study in Tunisia”, Journal of Accounting &Marketing, 5(3), pp.1-8.
  • Ahmad, Lukman. - Suhara, Edi - Ilyas, Yusri (2016), “The Effect of Audit Quality on Earning Management within Manufacturing Companies Listed on Indonesian Stock Exchange”, Research Journal of Finance and Accounting, 7(8), pp.132-138.
  • Alali, Fatima (2011), “Audit Fees and Discretionary Accruals: Compensation Structure Effect”, Managerial Auditing Journal, 26(2), pp.90-113.
  • Al-Quda, Laith Akram Muflih - Humeedat, Mohammed Mahmoud Ahmad - Al-Hroot, Yusuf Ali Khlaf (2017), “The Impact of Audit Firm Size and Auditor Tenure in the Reduction of Earnings Management (An Empirical Study on Industrial Corporations Listed on Amman Stock Exchange)”, Journal of Administrative and Economics Science, 10(2), pp.151-186.
  • Antle, Rick - Gordon, Elizabeth - Narayanamoorthy, Ganapathi - Zhou, Ling (2006), “The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals”, Review of Quantitative Finance and Accounting, 27(2006), pp. 235-266.
  • Bamahros, Hasan Mohammed - Wan-Hussin, Wan Nordin (2015), “Non-Audit Services, Audit Firm Tenure and Earnings Management In Malaysia”, Asian Academy of Management Journal Of Accounting and Finance, 11(1), pp.145-168.
  • Bauwhede, Heidi Vander - Willekens, Marleen - Gaeremynck, Ann (2003), “Audit Firm Size, Public Ownership, and Firms’ Discretionary Accruals Management”, The International Journal of Accounting, 38(1), pp.1-22.
  • Becker, Connie L – Defond, Mark L. - Jiambalvo, James - Subramanyam, K.R. (1998), “The Effect of Audit Quality on Earnings Management”, Contemporary Accounting Research, 15(1), pp.1-24.
  • Cai, C., Zhao, S. - Huang, Y. (2005), “Toward The Effect of Audit Quality on Earnings Management-Empirical Evidence From Manufacturing Enterprises Listed in Shangai Stock Market”, Journal of Modern Accounting and Auditing, 1(2), pp.69-80.
  • Caramanis, Constantinos - Lennox, Clive (2008), “Audit Effort and Earnings Management”, Journal of Accounting and Economics, 45(1), pp.116-138.
  • Chen, Hanwen – Chen, Jeff Zeyun – Lobo, Gerald J. – Wang, Yanyan (2011), “Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China”, Contemporary Accounting Research, 28(3), pp. 892–925.
  • Chen, Ken Y. - Lin, Kuen-Lin - Zhou, Jian (2005),” Audit Quality and Earnings Management for Taiwan IPO Firms”, Managerial Auditing Journal, 20(1), pp.86-104.
  • Chen, Ken.Y. - Wu, Shang-Ying. - Zhou, Jian (2006), “Auditor Brand Name, Industry Specialisation and Earnings Management: Evidence From Taiwanese Companies”, International Journal of Accounting Auditing and Performance Evaluation, 3(2), pp.194-219.
  • Chen, Xiaolin - Kong, Dongmin - Wang, Yutao. (2014), “Audit Firm Size, Earnings Management and Information Asymmetry”, China Accounting and Finance Review, 16(1), pp.29-60.
  • Comprix, Joseph - Huang, Huichi (2015), “Does Auditor Size Matter? Evidence From Small Audit Firms”, Advances in Accounting, 31(1), pp.11-20.
  • DeAngelo, Linda Elizabeth (1981), “Auditor Size and Audit Quality”, Journal of Accounting and Economics, 3(3), pp.183-199.
  • Dechow, Patricia M. - Sloan, Richard G. - Sweeney, Amy P. (1995), “Detecting Earnings Management”. The Accounting Review, 70 (2), pp.193-225.
  • Elder, Randal J. - Zhou, Jian (2002), “Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms”, Working Paper, , https://papers.ssrn.com/sol3/papers.cfm?abstract_id=321041. (Erişim Tarihi, 25 Ağustos 2017)
  • Frankel, Richard M. - Johnson, Marilyn F. - Nelson, Karen K. (2002), “The Relation Between Auditors’ Fees for Non-Audit Services and Earnings Management”, The Accounting Review (Supplement), pp.71–105.
  • Gerayli, Mahdi Safari – Yanesari, Abolfazl Momeni - Ma'atoofi, Ali Reza (2011), “Impact of Audit Quality on Earnings Management: Evidence From Iran”, International Research Journal of Finance and Economics, No: 66, pp.77-84.
  • Greiner, Adam - Kohlbeck, Mark - Smith, Thomas (2013), “Do Auditors Perceive Real Earnings Management as a Business Risk?”, http://dx.doi.org/10.2139/ssrn.2239959 (25.05.2017)
  • Gu, Junjian. - Hu, S.D. (2015), “Audit Fees, Earnings Management, and Litigation Risk: Evidence From Japanese Firms Cross-Listed on U.S. Markets”, Academy of Accounting and Financial Studies Journal, 19(3), pp.125-139.
  • Gumanti, Tatang Ary - Nastiti, Ari Sita - Utami, Elok Sri - Manik, Ester (2015), “Audit Quality and Earnings Management In Indonesian Initial Public Offerings”, Mediterranean Journal of Social Sciences MCSER Publishing, Rome-Italy, 6(5), pp.223-229.
  • Hay, David C. - Knechel, W. Robert - Wong, Norman (2006), “Audit Fees: A Meta-analysis of The Effect of Supply and Demand Attribute”, Contemporary Accounting Research, 23(1), pp.141-191.
  • Jeong, Seok Woo - Rho, Joonhwa (2004), “Big Six Auditors and Audit Quality: The Korean Evidence”, The International Journal of Accounting, No:39, pp.175– 196.
  • Jeong, SeokWoo - Rho, Joonhwa (2004), “Big Six Auditors and Audit Quality: The Korean Evidence”, The International Journal of Accounting, 39, pp.175– 196.
  • Jones, Jennifer J. (1991), “Earnings Management During Import Relief Investigations”, Journal of Accounting Research, 29(2), pp.193-228.
  • Kanagaretnam, Kiridaran - Lim, Chee Yeow - Lobo, Gerald J. (2010), “Auditor Reputation and Earnings Management: International Evidence From The Banking Industry”, Journal of Banking & Finance, No:34, pp.2318–2327.
  • Karacaer, Semra - Özek, Pelin (2010). “Denetim Firmasının Büyüklüğü ve Kâr Yönetimi İlişkisi: İMKB Şirketleri Üzerinde Ampirik Bir Araştırma”, Muhasebe ve Finansman Dergisi, No:48, pp.60-74.
  • Kramer, Stefan Thomas - Georgakopoulos, Georgios - Sotiropoulo, Ioannis - Vasileiou, Konstantinos Z. (2011) “Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism”, International Journal of Business and Management, 6(8), pp.44-57.
  • Li, June. - Lin, Jerry.W. (2005), “The Relation Between Earnings Management and Audit Quality”, Journal of Accounting and Finance Research, 12(1),pp. 1-11.
  • Martinez, Antonio Lopo - Reis, Graciela Mendes Ribeiro (2010), “Audit Firm Rotation and Earnings Management in Brazil”, Working Paper, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1640260 (24.08.2017)
  • Martinez, Antonio Lopo - Moraes, Arquimedes De Jesus (2017), “Relationship Between Auditors' Fees And Earnings Management”, Revista de Administração de Empresas, 57(2),http://www.scielo.br/scielo.php?pid=S0034-75902017000200148&script=sci_arttext (9.11.2017)
  • Memiş, Mehmet Ünsal - Çetenak, Emin Hüseyin (2012), “Earnings Management, Audit Quality and Legal Environment: An International Comparison”, International Journal of Economics and Financial Issues, 2(4),pp. 460-469.
  • Memiş, Mehmet Ünsal - Çetenak, Emin Hüseyin (2012), “Kurumsal Yönetimin Kazanç Yönetimi Uygulamaları Üzerine Etkisi: İmkb’de İşlem Gören Şirketler Üzerine Uygulama”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 3(21), ss.205-224.
  • Namazi, Mohammad - Bayazidi, Anvar - Jabbarzadeh, Kangarluei Saeed (2011), “Determining The Relationship Between Auditing Quality And Earnings Management For Listed Companies in the Tehran Securıiy Exchange”, Accounting Research, 3(9), pp.4-21.
  • Nawaiseh, Mohammad Ebrahim (2016), “Can Earnings Management be Influenced by Audit Quality?” International Journal of Finance and Accounting, 5(4), pp.209-219.
  • Nicolaescu, Eugen (2014), “The Effect of Audit Firm Rotation on Earnings Quality?”, Economics, Management and Financial Market, 9(1), pp.148-153. https://www.questia.com/library/journal/1P3-3289824551/the-effects-of-audit-firm-rotation-on-earnings-quality (24.08.2017,)
  • Okolie, Augustine O. (2014), “Auditor Tenure, Audıtor Independence And Accrual – Based Earnings Management of Quoted Companies In Nigeria”, European Journal of Accounting Auditing and Finance Research, 2(2), pp.63-90.
  • Palmrose, Zoe Vonna (1986)i “Audit Fees and Auditor Size: Further Evidence”. Journal of Accounting Research, 24(1), pp.97-110.
  • Pouraghajan, Abbasali - Tabari, Naser Ali Yadollahzadeh - Emamgholipour, Milad - Mansourinia, Elham (2013), “The Effect of Audit Quality on Earnings Management: Evidence from Iran”, International Journal of Basic Sciences & Applied Research, 2(4), pp.399-404.
  • Rusmin, Rusmin (2010), “Auditor Quality and Earnings Management: Singaporean Evidence”, Managerial Auditing Journal, 25(7), pp.618-638.
  • Schelleman, Caren. - Knechel, W. Robert (2010), “Short-Term Accruals and The Pricing and Production of Audit Services”, Auditing: A Journal of Practice & Theory, 29(1), pp.221-250.
  • Schipper, Katherine (1989), “Commentary On Earnings Management”, Accounting Horizons, 3(4), pp.91–102.
  • Simunic, Dan A. (1980), “The Pricing of Audit Services: Theory and Evidence”, Journal of Accounting Research, 18(1), pp.161-190.
  • Tendeloo, Brenda Van - Vanstraelen, Ann (2008), “Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market”, European Accounting Review, Vol. 17, No. 3, pp.447–469.
  • Yaşar, Alpaslan (2011), “Bağımsız Dış Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: İmkb’de Kayıtlı İşletmeler Üzerine Bir Uygulama”, Yayınlanmamış Doktora Tezi. Adana: ÇÜ. Sosyal Bilimler Enstitüsü.
  • Zgarni, Inaam - Hlioui, Khmoussi - Zehri, Fatma (2012), “Audit Quality and Earnings Management in theTunisian Context”, International Journal of Accounting and Financial Reporting, 2(2), pp.17-33.
  • Zhou, Jian - Elder, Randal (2001), “Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms”, https://www.researchgate.net/publication/228307612 (21.05.2017)
  • Zuo, Lingyan - Guan, Xiaomeng (2014), “The Association of Audit Firm Size and Industry Specialization on Earnings Management: Evidence in China”, The Macrotheme Review, 3(7), pp.1-21.
There are 51 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Article
Authors

Aysel Öztürkçü Akçay 0000-0001-9655-5673

Abdulkadir Bilen

Publication Date July 1, 2019
Submission Date September 27, 2018
Published in Issue Year 2019 Issue: 83

Cite

APA Öztürkçü Akçay, A., & Bilen, A. (2019). Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama. Muhasebe Ve Finansman Dergisi(83), 25-44. https://doi.org/10.25095/mufad.579646
AMA Öztürkçü Akçay A, Bilen A. Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi. July 2019;(83):25-44. doi:10.25095/mufad.579646
Chicago Öztürkçü Akçay, Aysel, and Abdulkadir Bilen. “Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama”. Muhasebe Ve Finansman Dergisi, no. 83 (July 2019): 25-44. https://doi.org/10.25095/mufad.579646.
EndNote Öztürkçü Akçay A, Bilen A (July 1, 2019) Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi 83 25–44.
IEEE A. Öztürkçü Akçay and A. Bilen, “Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama”, Muhasebe ve Finansman Dergisi, no. 83, pp. 25–44, July 2019, doi: 10.25095/mufad.579646.
ISNAD Öztürkçü Akçay, Aysel - Bilen, Abdulkadir. “Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama”. Muhasebe ve Finansman Dergisi 83 (July 2019), 25-44. https://doi.org/10.25095/mufad.579646.
JAMA Öztürkçü Akçay A, Bilen A. Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi. 2019;:25–44.
MLA Öztürkçü Akçay, Aysel and Abdulkadir Bilen. “Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama”. Muhasebe Ve Finansman Dergisi, no. 83, 2019, pp. 25-44, doi:10.25095/mufad.579646.
Vancouver Öztürkçü Akçay A, Bilen A. Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi. 2019(83):25-44.