Özet:

Since accounting quality contains conceptually more than one dimension and measure, it is difficult to be stated with only one definition. However, International Accounting Standards Board (IASB) dealt with the concept from a utilitarian approach. In other words, if accounting provides useful information to users in their decision making process, then it is well-qualified. Qualitative characteristics that are useful in terms of accounting information need to be addressed in Conceptual Framework by two groups such as fundamental (relevance and faithful representation) and enhancing (comparability, verifiability, timeliness, and understandability) ones. The aim of this study is to analyze the determinants of accounting quality. For this purpose, a literature review is executed on the subject. In this study, the determinants of accounting quality are classified by country specific factors and firm specific factors.

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