Details

Autor(en) / Beteiligte

• ACAR, Merve

Titel

Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi (Nicel Araştırma)

Ist Teil von

• Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2020-10 (88)

Ort / Verlag

Istanbul: Turkish Association of Accounting and Finance Academicians - AAFA

Erscheinungsjahr

2020

Quelle

EBSCOhost Business Source Ultimate

Beschreibungen/Notizen

• This study examines the impact of audit quality on financial reporting quality for banks operated in Turkey for the period 2003-2018. Throughout the study, audit quality is proxied by auditor size, auditor specialization and financial reporting quality is proxied by earnings management practices. Results show that both auditor type and auditor reputation per financial system restrict the motivation of managers for earnings manipulation. In particular, significant relationship between earning (before provision) and loan loss provision is reported, suggesting that bank managers use LLP to smooth earnings for the sample period. However, auditor type and industry specialization (whether the audit firm is specialized in financial sector or not) significantly decrease discretionary loan loss provisions, which is a proxy for the income smoothing hypothesis. Besides, it is observed that in separate analyses both audit quality measures increase the financial reporting quality; however, in simultaneous equation this relationship is moderated by auditor specialization in financial sector.