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

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Listed:
  • Yusuf GOR

    (Cankiri Karatekin University, Turkey)

  • Rifat KARAKUS

    (Cankiri Karatekin University, Turkey)

  • Izzet TASAR

    (Firat University, Turkey)

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.

Suggested Citation

  • Yusuf GOR & Rifat KARAKUS & Izzet TASAR, 2017. "Conservatism, corporate governance and audit quality: A study at Istanbul Stock Exchange," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(Special), pages 47-56.
    • Handle: RePEc:agr:journl:v:xxiv:y:2017:i:special:p:47-56
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