The Effect of Independent Auditing Quality on Accounting Conservatism: A Empirical Research on the BİST

Öz

In this study, the effect of independent audit quality on accounting prudential was investigated. Accordingly, the data of 73 companies that traded on Borsa İstanbul (BIST) between 2012-2016 were used. In the study, while the size of the audit firm, the audit opinion and the change of the audit firm by years which are the indicator of audit quality are independent variable, accounting conservatism is dependent variable. Multiple regression analysis was used in the empirical analysis. As a result of the analysis, it was found that there is a statistically significant and positive between the size of audit firm and audit opinion with prudence. However, there wasn’t statistically significant relationship between the audit firm's change over years and prudence.

Anahtar Kelimeler

• Audit,Audit Quality,Accounting Prudential.

Bağımsız Denetim Kalitesinin Muhasebe İhtiyatlılığı Üzerindeki Etkisi: BİST’te Bir Araştırma

Öz

Bu çalışmada bağımsız denetim kalitesinin muhasebe ihtiyatlılığı üzerindeki etkisi araştırılmıştır. Bu amacı gerçekleştirmek üzere Borsa İstanbul (BİST)’da işlem gören 73 şirketin 2012-2016 yıllarına ait verilerinden yararlanılmıştır. Çalışmada bağımsız değişken olarak denetim kalitesi göstergesi olan denetim firması büyüklüğü, denetim görüşü ve denetim firmasının yıllar itibariyle değişmesi; bağımlı değişken olarak ise muhasebe ihtiyatlılığı kullanılmıştır. Ampirik analizde, çoklu regresyon analizi kullanılmıştır. Yapılan analiz sonucunda denetim firmasının büyüklüğü ve denetim görüşü ile ihtiyatlılık arasında istatistiksel açıdan anlamlı ve pozitif yönde etkisi olduğu tespit edilmiştir. Ancak denetim firmasının yıllar itibariyle değişmesi ile ihtiyatlılık arasında istatistiksel açıdan anlamlı bir ilişki bulunamamıştır.

Anahtar Kelimeler

• Denetim Kalitesi,Denetim,Muhasebe İhtiyatlılığı.

Kaynakça

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