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Conservatism, corporate governance and audit quality: A study at Istanbul Stock Exchange

Yusuf Gor, Rifat Karakus and Izzet Tasar
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Yusuf Gor: Cankiri Karatekin University, Turkey
Rifat Karakus: Cankiri Karatekin University, Turkey
Izzet Tasar: Firat University, Turkey

Theoretical and Applied Economics, 2017, vol. XXIV, issue Special, 47-56

Abstract: The purpose of this study is to examine the relationship between conservatism and corporate governance and audit quality. For this purpose, a multiple regression analysis was performed using the data of the companies included in BIST-100. In this study, the definition of conservatism and corporate governance and audit quality and their relationships are mentioned. Consequently, this study has shown that the conservatism has a relationship with some of corporate governance applications and also conservatism has a relationship with audit quality.

Keywords: Conservatism; Corporate Governance; Audit Quality; Multiple Regression. (search for similar items in EconPapers)
Date: 2017
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Handle: RePEc:agr:journl:v:xxiv:y:2017:i:special:p:47-56