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

Yıl 2019, 2019 Ek Sayı, 140 - 149, 27.10.2019

Selim Cengiz

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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