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Audit quality and accounting conservatism

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....

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Main Authors: Mohammed, Nishtiman H., Ku Ismail, Ku Nor Izah, Amran, Noor Afza
Format: Article
Language:English
Published: 2019
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/26054/1/JAFAS%205%202%202019%201%2023.pdf
http://repo.uum.edu.my/26054/
https://jafas.org/2019-vol-5-issue-2/
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spelling my.uum.repo.260542019-05-21T00:29:29Z http://repo.uum.edu.my/26054/ Audit quality and accounting conservatism Mohammed, Nishtiman H. Ku Ismail, Ku Nor Izah Amran, Noor Afza HF5601 Accounting 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. 2019 Article PeerReviewed application/pdf en cc4_by http://repo.uum.edu.my/26054/1/JAFAS%205%202%202019%201%2023.pdf 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 https://jafas.org/2019-vol-5-issue-2/
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Mohammed, Nishtiman H.
Ku Ismail, Ku Nor Izah
Amran, Noor Afza
Audit quality and accounting conservatism
description 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.
format Article
author Mohammed, Nishtiman H.
Ku Ismail, Ku Nor Izah
Amran, Noor Afza
author_facet Mohammed, Nishtiman H.
Ku Ismail, Ku Nor Izah
Amran, Noor Afza
author_sort Mohammed, Nishtiman H.
title Audit quality and accounting conservatism
title_short Audit quality and accounting conservatism
title_full Audit quality and accounting conservatism
title_fullStr Audit quality and accounting conservatism
title_full_unstemmed Audit quality and accounting conservatism
title_sort audit quality and accounting conservatism
publishDate 2019
url http://repo.uum.edu.my/26054/1/JAFAS%205%202%202019%201%2023.pdf
http://repo.uum.edu.my/26054/
https://jafas.org/2019-vol-5-issue-2/
_version_ 1644284493621624832
score 13.160551

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