Emin Hüseyin ÇETENAK, Eda KÖSE, İsmail BEKCİ

YOLSUZLUK VE MUHASEBE KALİTESİ İLİŞKİSİ

Bu araştırmanın amacı, yolsuzluk ve muhasebe kalitesi arasındaki ilişkiyi incelemek ve söz konusu ilişkiyi verilerine ulaşılabilen 11 farklı ülke için test etmektedir. Araştırmada, 2009-2019 yılları arasında Türkiye ve 10 farklı ülkenin yolsuzluk endeksleri ile bu ülkelerde faaliyet gösteren 3816 işletmenin isteğe bağlı tahakkukları incelenmiş araştırma sonucunda yolsuzluğun muhasebe kalitesini etkilediği sonucuna ulaşılmıştır. Çalışmada isteğe bağlı tahakkukların hesaplanmasında Düzeltilmiş Jones Modelinden faydalanışmış yolsuzluk endeksi ise Dünya Bankası veri tabanından alınmıştır.

Anahtar Kelimeler:

Yolsuzluk Endeksi, Düzeltilmilş Jones Modeli, Muhasebe Kalitesi

RELATIONSHIP OF CORRUPTION AND ACCOUNTING QUALITY

The purpose of this study is to examine the relationship between corruption 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’ corruption 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

Keywords:

Control of Corruption Index, Modified Jones Model, Accounting Quality,

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