1. OAR@UM
  2. External Research Collection
  3. Social Sciences
  4. Finance
  5. Journal of Accounting, Finance and Auditing Studies
  6. 2019
  7. Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 2
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/41817
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dc.contributor.authorMohammed, Nishtiman Hashim-
dc.contributor.authorIsmail, Ku Nor Izah Ku-
dc.contributor.authorAmran, Noor Afza-
dc.date.accessioned2019-04-01T08:43:35Z-
dc.date.available2019-04-01T08:43:35Z-
dc.date.issued2019-
dc.identifier.citationMohammed, N. H., Ismail, K. N. I. K.,, & Amran, N. A. (2019). Audit quality and accounting conservatism. Journal of Accounting, Finance and Auditing Studies, 5(2), 1-23.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/41817-
dc.description.abstractThis 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.en_GB
dc.language.isoenen_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectAuditing -- Quality controlen_GB
dc.subjectAuditing -- Turkeyen_GB
dc.subjectAccounting -- Turkeyen_GB
dc.subjectConservatism -- Turkeyen_GB
dc.subjectAgency costs -- Turkeyen_GB
dc.titleAudit quality and accounting conservatismen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.32602/jafas.2019.17-
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 2
Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 2

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