2017 Kasım Sayısı English
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Hızlı Erişim







Abstract


A Study on the Effect of Audit Quality of Corporate Governance Practices
Experienced corporate scandals occurred with the need for confidence in the markets. For this reason, governments and companies have started to use a variety of methods to ensure safe. The methods used, improves the quality of audit and promotes corporate governance practices. Whereby the company will increase trust and credibility. In this paper, carried out in the corporate governance practices of the companies being investigated to prevent scandals effect on audit quality. For this purpose, the data obtained from questionnaires applied to independent auditing companies registered in the Public Disclosure Platform are examined. The survey questions are originated from other’s work in the literature. In the first phase of the study, factor analysis applied to the survey results in order to determine the size of audit quality and corporate governance practices. In the second phase of the study, the relationship between expected and detected case is analyzed by using a paired t test. Then, the link between audit quality sizes and corporate governance pracitices are examined by multiple regression analysis method. As a result, it has been observed that corporate governance practices affect audit quality positively.

Keywords
Corporate Governance, Audit Quality, Factor Analysis, Audit, Independent Audit, the Board of Directo


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Duyurular

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