THE IMPACT OF ACCOUNTING AUDIT ON MANAGEMENT DECISIONS

Selin Sefer () and Ünal Halit Özden ()

Eurasian Business & Economics Journal, 2024, vol. 36, issue 36, 11-23

Abstract: This study aims to investigate the effects of the accounting audit system on management decisions in dynamic and expanding economic environments. Today, every decision made for large-scale and rapidly growing companies is vital for the future and sustainability of the company. In this context, accounting auditing guides the decision-making process by providing managers with information and ensuring that accurate financial reporting and processes are monitored. Our study includes a series of steps to understand the impact of accounting auditing on management decisions. First, audit, independent audit and decision-making processes are examined in detail. The focus is on how the audit process works, the role of independent auditors, and which stages of the decision-making process they affect. This study aims to contribute to businesses making more sound and informed decisions by examining the relationship between accounting audit and the decision-making process in depth.

Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eas:buseco:v:36:y:2024:i:36:p:11-23

DOI: 10.17740/eas.econ.2024-V36-02

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