Yaratici Muhasebe Uygulamalarinin Bagimsiz Denetim Kalitesi Üzerine Etkisi: BIST'de Bir Uygulama/The Impact of Creative Accounting Practices on Independent Audit Quality: An Application in BIST

The aim of this study is to determine the impact on audit quality of creative accounting practices. The study is used as an indicator of creative accounting practices discretionary accruals, discretionary accruals are calculated using the "Modified Jones Model". As a measure of the quality of the independent audit, the size of the audit firm, the audit opinion, have been used to change the auditing firm and the auditor. In the study of panel data regression analysis is applied, optional accruals / creative accounting practices with a statistically significant relationship was found between the variables related to audit quality.