RELATIONSHIP OF CORRUPTION AND ACCOUNTING QUALITY


Cetenak E. H. , Kose E., BEKCİ İ.

JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY, vol.8, no.1, pp.215-230, 2021 (Journal Indexed in ESCI) identifier

  • Publication Type: Article / Article
  • Volume: 8 Issue: 1
  • Publication Date: 2021
  • Doi Number: 10.30798/makuiibf.858635
  • Title of Journal : JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY
  • Page Numbers: pp.215-230

Abstract

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.