Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi

Etkisi halen hissedilen 2008 küresel finansal krizinden sonra yapısal ve kronik sorunları aşamayan ülkeler “şeffaflık ve sorumluluk" eksikliklerini gidermeye odaklanmış, şirket finansal tablo ve dipnotlarında mevcut olan bilgi asimetrisini azaltarak, yöneticilerin yatırımcılarla iletişim kurabileceği ortak bir dilin geliştirilmesini amaçlamıştır. Ancak krizden çıkartılan derslere rağmen, şirketlerin hâlen finansal raporlarda tüketicileri ve yatırımcıları yanıltıcı ve paydaş gruplarının ihtiyaçlarını karşılayamayan bilgi sundukları savunulmaktadır. Dolayısı ile ülkelerin ekonomik ve sosyal sürdürülebilirliğini olumsuz etkileyen bu duruma karşılık olarak, yatırımcı ve paydaşların artan “kaliteli mali tablo ve dipnotlar” talebi saşırtıcı değildir. Lakin mali tablo ve dipnot kalitesini ele alan çalışmalar, “kullanılan kalite tanımı” ve “kalite ölçütü” açısından değerlendirildiğinde, literatürde kavramsal bir karmaşanın varlığı tespit edilmiştir. Bu çalışmada 2013-2018 yılları arasında İngilizce yayınlanan ve 100’den fazla alıntıya sahip olan mevcut muhasebe literatürü Sistematik Literatür Analizi yardımı ile taranacak, elde edilecek bulgular tematik olarak gruplandırılarak alt-gruplar halinde incelenecektir. Çalışmanın öncelikli amacı kalite kavramındaki konsensüs eksikliği üzerine farkındalığı arttırmaktır.

___

  • Adibah Wan Ismail - Anuar Kamarudin - Van Zijl Tony - Dunstan, Keitha (2013), "Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence From an Emerging Market”, Asian Review of Accounting, Sayı 21, No 1, pp. 53-73.
  • Ahmed, Kamran - Chalmers, Keryn - Khlif, Hichem (2013), "A Meta-Analysis of IFRS Adoption Effects”, the International Journal of Accounting, Sayı 48, No 2, pp. 173-217.
  • Akgöz, Semra - Ercan, İlker - İsmet, Kan (2004), "Meta-Analizi”, Uludağ Üniversitesi Tıp Fakültesi Dergisi, Sayı 30, No 2, ss. 107-112.
  • Akgün, Ali (2013), "Uluslararası Finansal Raporlama Standartlarının Finansal Analize Etkisi: İMKB’ye Yönelik Bir Araştırma”, Sayı 1, No 1, ss. 1-35.
  • Allegrini, Marco - Greco, Giulio (2013), "Corporate Boards, Audit Committees and Voluntary Disclosure: Evidence From Italian Listed Companies”, Journal of Management and Governance, Sayı 17, No 1, pp. 187-216.
  • Avrupa Komisyonu (2011a), “Single Market Act TwelLevers to Boost Growth and Strengthen Confidence "Working Together to Create New Growth”, Communication From the Commission to the European Parliament, the Council, Economic and Social Committee and the Committee of the Regions”, http://Ec.Europa.Eu/Internal_Market/Smact/Docs/20110413-Communication_En.Pdf (02.09.2019)
  • Avrupa Komisyonu (2011b), “Communication From the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions A Renewed EU Strategy 2011-14 For Corporate Social Responsibility” http://www.Europarl.Europa.Eu/Sides/Getdoc.Do?Pubref=-//Ep//Nonsgml+Report+A7-2013-0017+0+Doc+Pdf+V0//En (02.09.2019)
  • Avrupa Parlamentosu (2013), “The Social Business Initiatiof the European Commission”, Http://Ec.Europa.Eu/Internal_Market/Publications/Docs/Sbi-Brochure/Sbi-Brochure-Web_En.Pdf (02.09.2019)
  • Badertscher, Brad - Katz, Sharon - Rego, Sonja (2013a), "The Separation of Ownership and Control and Corporate Tax Avoidance”, Journal of Accounting and Economics, Sayı 56, No 2, pp. 228-250.
  • Badertscher, Brad - Shroff, Nemit - White, Hal (2013b), "Externalities of Public Firm Presence”, Journal of Financial Economics, Sayı 109, No 1, pp. 682-706.
  • Badolato, Patrick - Donelson, Dain - Ege, Matthew (2014), "Audit Committee Financial Expertise and Earnings Management”, Journal of Accounting and Economics, Sayı 58, No 2, pp. 208-230.
  • Balakrishnan, Karthik - Blouin, Jennifer - Guay, Wayne (2018), "Tax Aggressiveness and Corporate Transparency”, the Accounting Review. Sayı 21, No 1, pp. 1-20.
  • Ball, Ray (2013), "Accounting Informs Investors and Earnings Management Is Rife: Two Questionable Beliefs”, Accounting Horizons, Sayı 27, No 1, pp. 847-853.
  • Ball, Ray - Robin, Ashok - Wu, Joanna (2003), "Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries”, Journal of Accounting and Economics, Sayı 36, No 1, pp. 235-270.
  • Barth, Mary - Konchitchki, Yaniv - Landsman, Wayne (2013), "Cost of Capital and Earnings Transparency”, Journal of Accounting and Economics, Sayı 55, No 2, pp. 206-224.
  • Barth, Mary - Landsman, Wayne - Lang, Mark (2006), "International Accounting Standards and Accounting Quality, Working Paper”, ABD: Stanford University and University of North Carolina At Chapel Hill.
  • Baxter, Ryan - Bedard, Jean- Hoitash, Rani- Yezegel, Ari (2013), "Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis”, Contemporary Accounting Research, Sayı 30, No 1, pp. 1264-1295.
  • Beattie, Vivien - Mcinnes, Bill - Fearnley, Stella (2004), "A Methodology For Analyzing and Evaluating Narratives in Annual Reports: A Comprehensive Descriptive Profile and Metrics For Disclosure Quality Attributes”, in Accounting Forum, Sayı 28, No 3, pp. 205-236.
  • Beatty, Anne - Liao, Scott - Yu, Jeff (2013), "The Spillover Effect of Fraudulent Financial Reporting”, Journal of Accounting and Economics, 55, No 2, pp. 183-205.
  • Beatty, Anne - Liao, Scott (2014), "Financial Accounting in the Banking Industry”, Journal of Accounting and Economics, Sayı 58, No 2, pp. 339-383.
  • Bentley, Kantheleen - Omer, Thomas - Sharp, Nathan (2013), "Business Strategy, Financial Reporting Irregularities, and Audit Effort”, Contemporary Accounting Research, Sayı 30, No 1, pp. 780-817.
  • Beretta, Sergio - Bozzolan, Saverio (2008), "Quality Versus Quantity: the Case of Forward-Looking Disclosure”, Journal of Accounting, Auditing Finance, Sayı 23, No 1, pp. 333-376.
  • Bhattacharya, Nilabhra - Desai, Hemang - Venkataraman, Kumar (2013), "Does Earnings Quality Affect Information Asymmetry? Evidence From Trading Costs”, Contemporary Accounting Research, Sayı 30, No 1, pp. 482-516.
  • Boone, Audra - White, Joshua (2015), "The Effect of Institutional Ownership" Journal of Financial Economics, Sayı 117, No 1, pp. 508-533.
  • Boubakri, Narjess - Cosset, Jean - Saffar, Walid (2013), "The Role of State and Foreign Owners in Corporate Risk-Taking”, Journal of Financial Economics, Sayı 108, No 1, pp. 641-658.
  • Bratten, Brian - Gaynor, Lisa - Mcdaniel, Linda - Montague, Norma - Sierra, Gregory (2013), "The Audit of Fair Values and Other Estimates: the Effects of Underlying Environmental, Task, and Auditor-Specific Factors”, Auditing: A Journal of Practice Theory, Sayı 32, No 1, pp. 7-44.
  • Brown, Lawrence - Call, Andrew - Clement, Michael - Sharp, Nathan (2015), "Inside the “Black Box” of Sell‐Side Financial Analysts”, Journal of Accounting Research, Sayı 53, No 1, pp. 1-47.
  • Brown, Stephen - Hillegeist, Stephen (2003), "Disclosure Quality and Information Asymmetry”, ABD: Kellogg School of Management, Evanston, IL.
  • Brüggemann, Ulf - Hitz, Jorg Markus - Sellhorn, Thorsten (2013), "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions For Future Research”, European Accounting Review, Sayı 22, No 1, pp. 1-37.
  • Bruynseels, Liesbeth - Cardinaels, Eddy (2013), "The Audit Committee: Management Watchdog Or Personal Friend of the CEO?”, the Accounting Review, Sayı 89, No 1, pp. 113-145.
  • Callen, Jeffrey - Khan, Mozaffar - Lu, Hai (2013), "Accounting Quality, Stock Price Delay, and Future Stock Returns”, Contemporary Accounting Research, Sayı 30, No 1, pp. 269-295.
  • Cascino, Stefano - Gassen, Joachim (2015), "What Drives the Comparability Effect of Mandatory IFRS Adoption?”, Review of Accounting Studies, Sayı 20, No 1, pp. 242-282.
  • Cemalcılar, Özgül - Erdoğan, Nurten (2000), "Genel Muhasebe”, İstanbul: Beta Basım Yayıncılık A.Ş.
  • Chen, Huifa - Tang, Qinglianf - Jiang, Yihong (2010), "The Role of International Financial Reporting Standards in Accounting Quality: Evidence From the European Union”, Journal of International Financial Management Accounting, Sayı 21, No 1, pp. 220-278.
  • Cheng, Mei - Dhaliwal, Dan - Zhang, Yuan (2013), "Does Investment Efficiency Improve After the Disclosure of Material Weaknesses”, Journal of Accounting and Economics, Sayı 56, No 1, pp. 1-18.
  • Christensen, Hans - Lee, Edward - Walker, Martin - Zeng, Cheng (2015), "Incentives Or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?”, European Accounting Review, Sayı 24, No 1, pp. 31-61.
  • Claessens, Stijin - Yurtoglu, Burcin (2013), "Corporate Governance in Emerging Markets" Emerging Markets Review, Sayı 15, No 1, pp. 1-33.
  • Clarkson, Peter - Fang, Xiaohua - Li, Yue - Richardson, Gordon (2013), "The Relevance of Environmental Disclosures: Are Such Disclosures Incrementally Informative?”, Journal of Accounting and Public Policy, Sayı 32, No 1, pp. 410-431.
  • Coates, John - Srinivasan, Suraj (2014), "SOX After Ten Years: A Multidisciplinary Review”, Accounting Horizons, Sayı 28, No 1, pp. 627-671.
  • Cohen, Jeffrey - Hoitash, Udi - Krishnamoorthy, Ganesh - Wright, Arnold (2013), “The Effect of Audit Committee Industry Expertise On Monitoring the Financial Reporting Process”, the Accounting Review, Sayı 89, No 1, pp. 243-273.
  • Core, John (2001), "Stock Option Plans For Non-Executive Employees. Journal of Financial Economics, Sayı 61, No 1, pp. 253-287.
  • Cottier, Thomas - Jackson, John - Lastra, Rosa (2012), International Law in Financial Regulation and Monetary Affairs. ABD: OUP Oxford.
  • Da Rin, Marco - Hellmann, Thomas - Puri, Manju (2013), "A Survey of Venture Capital Research”, in Handbook of the Economics of Finance, Sayı 2, No 1, pp. 573-648.
  • Daske, Holger - Hail, Luzi - Leuz, Christian - Verdi, Rodrigo (2013), "Adopting A Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions”, Journal of Accounting Research, Sayı 51, No 1, pp. 495-547.
  • Daske, Holger - Gebhardt, Gunther (2006), "International Financial Reporting Standards and Experts’ Perceptions of Disclosure Quality”, Abacus, Sayı 42, No 1, pp. 461-498.
  • Davidson, Robert - Dey, Aiyesha - Smith, Abbie (2015), "Executives Off-The-Job”, Journal of Financial Economics, Sayı 117, No 1, pp. 5-28.
  • Davies, Huv - Crombie, Iain (2003), What Is A Systematic Review?. Newmarket (UK): Hayward Medical Communications.
  • Dechow, Patricia - Dichev, Illia (2002), “The Quality of Accruals and Earnings: the Role of Accrual Estimation Errors”, the Accounting Review, Sayı 77, No 1, pp. 35-59.
  • Defond, Mark - Zhang, Jieying (2014), "A Review of Archival Auditing Research”, Journal of Accounting and Economics, Sayı 58, No 2, pp. 275-326.
  • Dhaliwal, Dan - Li, Oliver - Tsang, Albert - Yang, Yong (2014), "Corporate Social Responsibility Disclosure and the Cost of Equity Capital: The Roles of Stakeholder Orientation and Financial Transparency”, Journal of Accounting and Public Policy, Sayı 33, No 1, pp. 328-355.
  • Fang, Vovoan - Huang, Allen - Karpoff, Jonathan (2016), "Short Selling and Earnings Management: A Controlled Experiment”, the Journal of Finance, Sayı 71, No 1, pp. 1251-1294.
  • Francis, Bill - Hasan, Iftekhar - Park, Jong - Wu, Qiang (2015), "Gender Differences in Financial Reporting Decision Making”, Contemporary Accounting Research, Sayı 32, No 1, pp. 1285-1318.
  • Francis, Jere- Michas, Paul - Yu, Michael (2013), "Office Size of Big 4 Auditors and Client Restatements”, Contemporary Accounting Research, Sayı 30, No 1, pp. 1626-1661.
  • Frias‐Aceituno, Jose - Rodriguez‐Ariza, Lazaro - Garcia Sanchez, Isabel (2013), “The Role of the Board in the Dissemination of Integrated Corporate Social Reporting”, Corporate Social Responsibility and Environmental Management, Sayı 20, No 1, pp. 219-233.
  • Frías-Aceituno, Jose - Rodríguez-Ariza, Lazaro - García Sánchez, Isabel (2013), "Is Integrated Reporting Determined By A Country's Legal System? an Exploratory Study”, Journal of Cleaner Production, Sayı 44, No 1, pp. 45-55.
  • Fung, Benjamin (2014), “The Demand and Need For Transparency and Disclosure in Corporate Governance”, Universal Journal of Management, Sayı 2, No 1, pp. 72-80.
  • Gamal Aboelmaged, Mohamed (2010), "Six Sigma Quality: A Structured Review and Implications For Future Research”, International Journal of Quality Reliability Management, Sayı 27, No 1, pp. 268-317.
  • Gehanno, Jean Francois - Rollin, Laetitia - Darmoni, Stefan (2013), "Is the Coverage of Google Scholar Enough to Be Used Alone For Systematic Reviews”, BMC Medical Informatics and Decision Making, Sayı 13, No 1, pp. 1-7.
  • Glaum, Martin - Baetge, Jorg - Grothe, Alexander - Oberdörster, Tatjana (2013), "Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts”, European Accounting Review, Sayı 22, No 1, pp. 79-116.
  • González, Jesus - García-Meca, Emma (2014), "Does Corporate Governance Influence Earnings Management in Latin American Markets?”, Journal of Business Ethics, Sayı 121, No 1, pp. 419-440.
  • Goodman, Theodore - Neamtiu, Monica - Shroff, Nemit - White, Hal (2013), "Management Forecast Quality and Capital Investment Decisions”, the Accounting Review, Sayı 89, No 1, pp. 331-365.
  • Gunning, Robert (1969), “The Fog Index After Twenty Years”, Journal of Business Communication, Sayı 6, No 1, pp. 3-13.
  • Guiso, Luigi - Sapienza, Paola - Zingales, Luigi (2008), "Trusting the Stock Market”, Journal of Finance, Sayı 63, No 1, pp. 2557-2600.
  • Hahn, Rudiger - Lülfs, Regina (2014), "Legitimizing NegatiAspects in GRI-Oriented Sustainability Reporting: A QualitatiAnalysis of Corporate Disclosure Strategies”, Journal of Business Ethics, Sayı 123, No 1, pp. 401-420.
  • Hanlon, Michelle - Maydew, Edward - Shevlin, Terry (2008), "Unintended Consequence of Book-Tax Conformity”, Journal of Accounting and Economics, Sayı 46, No 2, pp. 294-311.
  • Healy, Paul - Palepu, Krishna (2001), "Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature”, Journal of Accounting and Economics, Sayı 31, No 1, pp. 405-440.
  • Hope, Ole - Ma, Mark - Thomas, Wayne (2013a), "Tax Avoidance and Geographic Earnings Disclosure”, Journal of Accounting and Economics, Sayı 56, No 2, pp. 170-189.
  • Hope, Ole - Thomas, Wayne - Vyas, Dushyantkumar (2013b), "Financial Reporting Quality of US Private and Public Firms”, the Accounting Review, Sayı 88, No 1, pp. 1715-1742.
  • Horton, Joanne - Serafeim, George - Serafeim, Ioanna (2013), "Does Mandatory IFRS Adoption Improthe Information Environment?”, Contemporary Accounting Research, Sayı 30, No 1, pp. 388-423.
  • Hostak, Peter - Lys, Thomas - Yang, Yong - Carr, Emre (2013), "An Examination of the Impact of the Sarbanes–Oxley Act On the Attractiveness of US Capital Markets For Foreign Firms”, Review of Accounting Studies, Sayı 18, No 1, pp. 522-559.
  • Hribar, Paul - Kravet, Todd - Wilson, Ryan (2014), "A New Measure of Accounting Quality”, Review of Accounting Studies, Sayı 19, No 1, pp. 506-538.
  • Jizi, Mohammad - Salama, Aly - Dixon, Rebecca - Stratling, Stratling (2014), "Corporate Governance and Corporate Social Responsibility Disclosure: Evidence From the US Banking Sector”, Journal of Business Ethics, Sayı 125, No 1, pp. 601-615.
  • Juran, Joseph (1974), Juran’s Quality Control Handbook. USA: Mcgraw-Hill.
  • Kaufmann, Daniel - Kraay, Aart - Mastruzzi, Massimo (2009), ”Governance Matters VIII: Aggregate and Individual Governance Indicators 1996-2008”, EU: World Bank.
  • Khan, Arifur - Muttakin, Madrul - Siddiqui, Javed (2013), "Corporate Governance and Corporate Social Responsibility Disclosures: Evidence From an Emerging Economy”, Journal of Business Ethics, Sayı 114, No 1, pp. 207-223.
  • Khlif, Hichem - Chalmers, Keryn (2015), "A Review of Meta-Analytic Research in Accounting”, Journal of Accounting Literature, Sayı 35, No 1, pp. 1-27.
  • Kocamaz, Hilal (2012), “Uluslararası Muhasebe Standartlarının Dünyada Türkiye’de Oluşum Gelişim Süreci”, Kahramanmaraş Sütçü İmam Üniversitesi İktisadi İdari Bilimler Fakültesi Dergisi, Sayı 2, No 1, pp. 105-120.
  • Koh, Ping - Reeb, David (2015), "Missing R&D”, Journal of Accounting and Economics, Sayı 60, No 1, pp. 73-94.
  • Kothari, Sagar (2000), "The Role of Financial Reporting in Reducing Financial Risks in the Market”, Sayı 44 , No 1, pp. 89-102.
  • Kurtzman, Joel - Yago, Glenn - Phumiwasana, Triphon (2004), “The Global Costs of Opacity: Although Large-Scale Risks Garner Media Attention, It Is the Everyday, Small-Scale Risks Associated With A Lack of Transparency in Countries' Legal, Economic, Regulatory and Governance Structures That Can Confound Global Investment and Commerce. New Research Identifies the Causes and Measures the Effects of This Phenomenon”, MIT Sloan Management Review, Sayı 46, No 1, pp. 38-45.
  • La Torre, Guiuseppe - Chiaradia, Giacomina - Gianfagna, Francesco - Boccia, Stefania - De Laurentis, Angelo - Ricciardi, Walter (2012), "Quality Assessment in Meta-Analisys”, Italian Journal of Public Health, Sayı 3, No 1, pp. 1-15.
  • Larcker, David - Tayan, Brian (2015), Corporate Governance Matters: A Closer Look At Organizational Choices and Their Consequences”, ABD: Pearson Education.
  • Lawrence, Alastair (2013), "Individual Investors and Financial Disclosure”, Journal of Accounting and Economics, Sayı 56, No 1, pp. 130-147.
  • Lennox, Clive - Wu, Xi - Zhang, Tianyu (2014), "Does Mandatory Rotation of Audit Partners ImproAudit Quality?”, the Accounting Review, Sayı 89, No 1, pp. 1775-1803.
  • Leuz, Christian - Nanda, Dhananjay - Wysocki, Peter (2003), "Earnings Management and Investor Protection: an International Comparison”, Journal of Financial Economics, Sayı 69, No 1, pp. 505-527.
  • Leuz, Christian - Wysocki, Peter (2008), Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions For Future Research, ABD: University of Chicago Series.
  • Leuz, Christian - Wysocki, Peter (2016), “The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions For Future Research”, Journal of Accounting Research, Sayı 54, No 1, pp. 525-622.
  • Liao, Luo - Luo, Le - Tang, Qingliang (2015), "Gender Diversity, Board Independence, Environmental Committee and Greenhouse Gas Disclosure”, the British Accounting Review, Sayı 47, No 1, pp. 409-424.
  • Lobo, Gerald - Zhao, Yuping (2013), "Relation Between Audit Effort and Financial Report Misstatements: Evidence From Quarterly and Annual Restatements”, the Accounting Review, Sayı 88, No 1, pp.1385-1412.
  • Lopes, Claudia - Cerqueira, Antonio - Brandão, Elisio (2010), "Impact of IFRS Adoption On Accounting Quality in European Firms”, Journal of Modern Accounting and Auditing, Sayı 6, No 9, pp. 20-33.
  • Loughran, Tim - Mcdonald, Bill (2014), "Measuring Readability in Financial Disclosures”, the Journal of Finance, Sayı 69, No 1, pp. 1643-1671.
  • Loughran, Tim - Mcdonald, Bill (2016), "Textual Analysis in Accounting and Finance: A Survey”, Journal of Accounting Research, Sayı 54, No 1, pp. 1187-1230.
  • Lu, Hai (2017), Related Party Transactions. Doktora Tezi.
  • Lu, Yingjun - Abeysekera, Indra (2014), "Stakeholders' Power, Corporate Characteristics, and Social and Environmental Disclosure: Evidence From China”, Journal of Cleaner Production, Sayı 64, No 1, pp. 426-436.
  • Malik, Mahfuja (2015), "Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature”, Journal of Business Ethics, Sayı 127, No 1, pp. 419-438.
  • Meline, Timothy (2006), "Selecting Studies For Systematic Review: Inclusion and Exclusion Criteria”, Contemporary Issues in Communication Science and Disorders, Sayı 33, No 1, pp. 21-27.
  • Michelon, Giovanna - Pilonato, Silvia - Ricceri, Federica (2015), "CSR Reporting Practices and the Quality of Disclosure”, Critical Perspectives On Accounting, Sayı 33, No 1, pp. 59-78.
  • Minutti‐Meza, Miguel (2013), "Does Auditor Industry Specialization Improve Audit Quality?. Journal of Accounting Research”, Sayı 51, No 1, pp. 779-817.
  • Mitra, Amitava (2016), Fundamentals of Quality Control and Improvement. ABD: John Wiley Sons.
  • Pevzner, Mikhail - Xie, Fei - Xin, Xiangang (2015), "When Firms Talk, Do Investors Listen? the Role of Trust in Stock Market Reactions to Corporate Earnings Announcements”, Journal of Financial Economics, Sayı 117, No 1, pp. 190-223.
  • Plumlee, Marlene - Brown, Darrell - Hayes, Rachel - Marshall, Scott (2015), "Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence”, Journal of Accounting and Public Policy, Sayı 34, No 1, pp. 336-361.
  • Pomeroy, Bradley - Thornton, Daniel (2008), "Meta-Analysis and the Accounting Literature: the Case of Audit Committee Independence and Financial Reporting Quality”, European Accounting Review, Sayı 17, No 1, pp. 305-330.
  • Pownall, Grace - Schipper, Katherine (1999), "Implications of Accounting Research For the SEC's Consideration of International Accounting Standards For US Securities Offerings”, Accounting Horizons, 13, 1, pp. 259-280.
  • Publish or Perish (2018), “Google Scholar Search Program”, Https://Harzing.Com/Resources/Publish-Or-Perish (02.09.2019)
  • Rao, Kathyayini - Tilt, Carol (2016), "Board Composition and Corporate Social Responsibility: the Role of Diversity, Gender, Strategy and Decision Making”, Journal of Business Ethics, Sayı 138, No 1, pp. 327-347.
  • Shipman, Jonathan - Swanquist, Quinn - Whited, Robert (2016), "Propensity Score Matching in Accounting Research”, the Accounting Review, Sayı 92, No 1, pp. 213-244.
  • Siddaway, Andy (2014), What Is A Systematic Literature Review and How Do I Do One. İngltere: University of Stirling
  • Skaife, Hollis - David Veenman, Daniel Wangerin (2013), "Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence From the Profitability of Insider Trading", Journal of Accounting and Economics, Sayı 55, No 1, pp. 91-110.
  • Smith, Malcolm (2017), Research Methods in Accounting. ABD: Sage.
  • Soderstrom, Naomi - Sun, Kevin (2007), "IFRS Adoption and Accounting Quality: A Review”, European Accounting Review, Sayı 16, No 1, pp. 675-702.
  • Sower, Victor (2010), Essentials of Quality With Cases and Experiential Exercises. John Wiley Sons.
  • Stiglitz, Joseph (2008), “The Fruit of Hypocrisy: Dishonesty in the Finance Sector Dragging Us Here, and Washington Looks Ill-Equipped to Guide Us Out”, the Guardian, September, Sayı 16, No 9, pp. 1-12.
  • Tepalagul, Nopmannee - Lin, Ling (2015), "Auditor Independence and Audit Quality: A Literature Review”, Journal of Accounting, Auditing Finance, Sayı 30, No 1, pp. 101-121.
  • Timulak, Ladislav (2007), "Identifying Core Categories of Client-Identified Impact of Helpful Events in Psychotherapy: A Qualitative Meta-Analysis”, Psychotherapy Research, Sayı 17, No 1, pp. 305-314.
  • Tonkiss, Fran (2009), "Trust, Confidence and Economic Crisis”, Intereconomics, Sayı 44, No 1, pp. 196-202.
  • Treadwell, Jonathan - Singh, Sonal - Talati, Ripple - Mcpheeters, Melissa - Reston, Talati (2011), "A Framework For" Best Evidence" Approaches in Systematic Reviews”, https://www.ncbi.nlm.nih.gov/books/nbk56653/pdf/bookshelf_nbk56653.pdf (02.09.2019)
  • Uluslararası Muhasebe Standartları Kurulu (2018a), “Who Uses IFRS Standards?” https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/ (02.09.2019)
  • Uluslararası Muhasebe Standartları Kurulu (2018b), “About” https://www.ifrs.org/about-us/who-we-are/ (02.09.2019)
  • Wahlen, James - Baginski, Stephen - Bradshaw, Mark (2014), Financial Reporting, Financial Statement Analysis and Valuation”, ABD: Nelson Education.
  • Wongsunwai, Wan (2013), “The Effect of External Monitoring On Accrual‐Based and Real Earnings Management: Evidence From Venture‐Backed Initial Public Offerings”, Contemporary Accounting Research, Sayı 30, No 1, pp. 296-324.
  • Yazıcı, Mehmet (2003), "Muhasebe Standardının Tanımı”, Muhasebe Finansman Dergisi, Sayı 18 , No 1, pp. 33-37.
Muhasebe ve Finansman Dergisi-Cover
  • ISSN: 2146-3042
  • Yayın Aralığı: Yılda 4 Sayı
  • Başlangıç: 2005
  • Yayıncı: Muhasebe ve Finansman Öğretim Üyeleri Derneği (MUFAD)
Sayıdaki Diğer Makaleler

Muş Alparslan Üniversitesi Öğrencilerinin Genel Muhasebe Algılarına Yönelik Metaforlar

Cuma FİDAN, İ̇smail AĞIRBAŞ

Katılım Bankalarının CAMELS Analizi Yöntemiyle Finansal Performanslarının Değerlendirilmesi

Fatma AKYÜZ, Arif Şevket SOBA, Tolga YEŞİL

Web of Science Finans Araştırma Alanında Türkiye’nin Durumu: Bilimetrik Bir İnceleme

Gülüzar KURT GÜMÜŞ, Güzin ÖZDAĞOĞLU, Aşkın ÖZDAĞOĞLU, Muhammet DAMAR

Aşırı Bilgi Yüklemesi ile Mücadelede Entegre SWARA-GRA Yaklaşımı: Yatırım Değerlendirme ve Kararlar

Melissa Nihal CAGLE, Aşkın ÖZDAĞOĞLU, Kevser YILMAZ

Mermer İşleme Tesislerinde Kurumsal Sosyal Sorumluluk Bağlamında Çevre Maliyetlerinin Analizi ve Muhasebeleştirilmesi

Yusuf KAYA, Mehmet UTKU

KOSGEB TARAFINDAN KOBİLERE SAĞLANAN DESTEKLERİN MUHASEBELEŞTİRİLMESİ: MSUGT, BOBİ FRS VE TMS KARŞILAŞTIRMASI

Hakan YAZARKAN, Züleyha YILMAZ SOĞUKSU

Bağımsız Denetimde Zorunlu Rotasyonun Denetçi Bağımsızlığı ve Denetim Kalitesine Etkisi ve Rotasyon ile Denetim Kalitesi Arasındaki İlişkide Denetçi Bağımsızlığının Aracılık Rolü: Bağımsız Denetçilerin Algılarına Yönelik Bir Araştırma

Seden ÖZGER, Osman TUĞAY

Mali Tablo Ve Dipnotlarda Kalite Kavramının Değerlendirilmesi: Sistematik Literatür Analizi

Melissa Nihal CAGLE

Jeopolitik Risk ve Borsa Endeksinin Nedensellik Analizi: Gelişmekte Olan Ülkeler Üzerine Bootstrap Panel Nedensellik Testi

Gülbahar ÜÇLER, Şerife ÖZŞAHİN

Bir Perakende İşletmesinde ERP Sistemi Üzerinden Satın Alma Ve Ödeme Döngüsünün Tasarımı

Rauf MAMMADOV, Banu TARHAN MENGİ, Sibel DOĞAN