The Effect of Financial Distress on Audit Quality: Evidence from Borsa Istanbul
Yazarlar (2)
Serkan Terzi
| Makale Türü | Özgün Makale (Uluslararası alan indekslerindeki dergilerde yayınlanan tam makale) | ||
| Dergi Adı | PressAcademia Procedia | ||
| Makale Dili | – | Basım Tarihi | 01-2023 |
| Cilt / Sayı / Sayfa | 16 / 0 / 106–110 | DOI | – |
| Makale Linki | https://www.academia.edu/download/123213368/4_Finansal_Basar%C4%B1s%C4%B1zl%C4%B1k_Riskinin_Denetim_Kalitesine_Etkisi.pdf | ||
| UAK Araştırma Alanları |
Uluslararası Muhasebe
|
||
| Özet |
| Purpose-The purpose of this study is to investigate the effect of financial distress on audit quality. For this purpose, the data of 227 companies traded in Borsa Istanbul were obtained.Methodology-Correlation analysis was performed on the data obtained, and no autocorrelation was found between the variables. A multiple regression model was generated to test the hypothesis of the study.Findings-According to the findings, a negative and significant relationship was found between financial distress and audit quality. Conclusion-A significant relationship was found between the company size, the ratio of cash flows from operating activities to total assets, and the leverage ratio and audit quality. |
| Anahtar Kelimeler |
