RELATIONSHIP OF CORRUPTION AND ACCOUNTING QUALITY

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dc.authoridCETENAK, EMIN HUSEYIN/0000-0003-2900-4948
dc.contributor.authorCetenak, Emin Huseyin
dc.contributor.authorKose, Eda
dc.contributor.authorBekci, Ismail
dc.date.accessioned2024-11-07T13:32:09Z
dc.date.available2024-11-07T13:32:09Z
dc.date.issued2021
dc.departmentNiğde Ömer Halisdemir Üniversitesi
dc.description.abstractThe 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.
dc.identifier.doi10.30798/makuiibf.858635
dc.identifier.endpage230
dc.identifier.issn2149-1658
dc.identifier.issue1
dc.identifier.startpage215
dc.identifier.trdizinid432977
dc.identifier.urihttps://doi.org/10.30798/makuiibf.858635
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/432977
dc.identifier.urihttps://hdl.handle.net/11480/15252
dc.identifier.volume8
dc.identifier.wosWOS:000634787300011
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakTR-Dizin
dc.language.isotr
dc.publisherMehmet Akif Ersoy Univ
dc.relation.ispartofJournal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241106
dc.subjectControl of Corruption Index
dc.subjectModified Jones Model
dc.subjectAccounting Quality
dc.titleRELATIONSHIP OF CORRUPTION AND ACCOUNTING QUALITY
dc.typeArticle

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