Abstract:

The main objective of this study is to study the relationship between quality audit and profit management. To this goal, 1525 data from the annual data of companies of different sectors that cover the years 2009-2015 and are traded in the Borsa Istanbul BIST 100 index have been used. In the study, the size of the audit company and the audit fee were used as an indicator of quality of the audit. In the measurement of the snow management, it was used by volunteer tracks. The method of regression analysis is used in empirical analyses. The analysis found that there was a negative and statistically meaningful relationship between profit management and the size of the audit company used as a quality indicator. However, it has been found that there is a positive relationship between profit management and audit quality, which is another indicator of audit fees. The study also found that the size of the company used as a control variable, the debt rate and the profit rate, and the profit management, have a relationship.

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