RELATIONSHIP OF CORRUPTION AND ACCOUNTING QUALITY
JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY, cilt.8, sa.1, ss.215-230, 2021 (ESCI, TRDizin)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 8 Sayı: 1
- Basım Tarihi: 2021
- Doi Numarası: 10.30798/makuiibf.858635
- Dergi Adı: JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY
- Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
- Sayfa Sayıları: ss.215-230
- Süleyman Demirel Üniversitesi Adresli: Evet
Özet
The purpose of this study is to examine the relationship between comiption and accounting quality and to test this relationship empirically for 11 different countries whose data can be obtained. In the study, Turkey, and 10 different countries' comiption index examined with 3816 the companies operating in these countries between the years 2009-2019. Our results show corruption affects the quality of accounting. In the study. the Modified Jones Model was used to calculate discretionary accruals and the corruption index was obtained from the World Bank database.