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Engagement partner attributes and earnings quality: evidence from Borsa İstanbul

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  • Murat Ocak
  • Gökberk Can

Abstract

This paper investigates the effects of engagement partners' attributes on earnings quality using 725 firm*year observations between 2008 and 2013 from Borsa İstanbul manufacturing industry firms. We use two indicators of earnings quality to test the effects of gender, educational background, experience and certification from among engagement partners' attributes. Our findings emphasise that engagement partners' attributes do not have any impact on real activities-based earnings management but have an impact on accruals-based earnings management. Female engagement partners have a negative effect on the absolute value of discretionary accruals, especially in negative discretionary accruals. On the other hand, we find that engagement partners with longer experience have negative impact on the absolute and negative discretionary accruals.

Suggested Citation

  • Murat Ocak & Gökberk Can, 2018. "Engagement partner attributes and earnings quality: evidence from Borsa İstanbul," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 8(4), pages 351-388.
    • Handle: RePEc:ids:afasfa:v:8:y:2018:i:4:p:351-388
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    More about this item

    Keywords

    earnings quality; engagement partner; gender; experience; accruals; real activities; Turkey; emerging markets; jel codes: M40; M41.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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