Journal of Accounting and Taxation Studies

Abstract

Business
management misconduct has caused financial failures and reduced investor
confidence. Corporate governance principles have been developed to regain
investor confidence. Corporate governance practices aim to provide the utmost
benefit for the company stakeholders. In line with this aim of corporate
governance, company information is disclosed to the public. Accounting
information is reported around the world as the focus of informing public by
corporate governance. The quality of accounting information affects the
effectiveness of the capital market and the allocation of social resources.
Therefore, the level of accounting information quality is a factor that can
affect the success of corporate governance. Purpose of the study is; how to
improve the quality of accounting information on the basis of corporate
governance. In the study, the data of the companies registered in the Borsa
Istanbul Corporate Governance Index are used.

The
relationship between corporate governance components and accounting information
quality is determined by multiple linear regression analysis. In the analysis,
measurable indicators of corporate governance are taken as independent
variables, accounting information quality as dependent variable. As a result of
the study, it has been determined that corporate governance practices affect
the quality of accounting information.