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Audit quality and accounting conservatism


Mohammed, Nishtiman H. and Ku Ismail, Ku Nor Izah and Amran, Noor Afza (2019) Audit quality and accounting conservatism. Journal of Accounting, Finance and Auditing Studies, 5 (2). pp. 1-23. ISSN 2149-0996

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Abstract

This 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.

Item Type: Article
Uncontrolled Keywords: Audit Quality, Accounting Conservatism, Turkey.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 21 May 2019 00:29
Last Modified: 21 May 2019 00:29
URI: http://repo.uum.edu.my/id/eprint/26054

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