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Title: Audit quality and accounting conservatism
Authors: Mohammed, Nishtiman Hashim
Ismail, Ku Nor Izah Ku
Amran, Noor Afza
Keywords: Auditing -- Quality control
Auditing -- Turkey
Accounting -- Turkey
Conservatism -- Turkey
Agency costs -- Turkey
Issue Date: 2019
Publisher: Ahmet Gökgöz
Citation: Mohammed, N. H., Ismail, K. N. I. K.,, & Amran, N. A. (2019). Audit quality and accounting conservatism. Journal of Accounting, Finance and Auditing Studies, 5(2), 1-23.
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.
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 2
Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 2

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