This objective of this study is to examine the impact of audit quality on accounting conservatism in Turkey. Using three different measures of accounting conservatism, we report that audit quality, in terms of brand name auditor and industry specialist auditor, is positively related to conservatism. Our results hold after controlling for operating cash flow, leverage, firm age and sales growth. Overall, the evidence is consistent that accounting conservatism complements firms in the Turkish business environment that engage with high quality auditors to mitigate agency costs.

This research aimed to test the influence of leverage, density of fixed assets, and independent commissioners on Effective Tax Rate in manufacturing companies listed on Indonesia Stock Exchange year 2011-2015. Purposive sampling technique was utilized to select the study’s sample and 42 companies were taken for a total 210 data observation. Multiple linear regression analysis is employed to test the hypotheses within this research. The results of this study indicated that leverage, density of fixed assets, and independent commissioners simultaneously influence ETR. Partially, the result showed that leverage and independent commissioners do not affect ETR. Meanwhile, density of fixed assets had a negative effect on ETR.

This study was conducted to examine the effect of individual taxpayer attitudes in Palembang City regarding the implementation of tax administration sanctions, service from account representative (tax service officer) and the ability to pay tax amnesty ransom to individual taxpayer compliance. The total sample of this study consisted of 402 individual taxpayers in the city of Palembang, Indonesia with a variety of professions. Data analysis was performed by multiple regression analysis techniques. The hypothesis was tested using the coefficient of determination (R²), t and F test statistics. The results showed that the attitude of taxpayers related to tax administration sanctions, service from Account Representative and the ability to pay tax amnesty ransom had a positive effect on individual taxpayer compliance in Palembang , Indonesia.

Enterprises have been becoming internationalized in tandem with the rapid transformation in the world trade in recent years. It has now become mandatory to develop a common language in the field of accounting and auditing for the reason that many enterprises are now operating in different countries. At the end of this process, a worldwide uniformity has been implemented through “International Accounting Standards" and "International auditing standards". The relevant changes in independent auditing for SMEs under certain criteria were made in order to adapt conformity with the new Turkish commercial code in our country. While these developments proceed, it is essential to understand the factors affecting the perspectives of Turkish SMEs regarding independent auditing and to manage the process in light of this information. The main objective of this study is to investigate the factors affecting the approach being made by SMEs towards independent audit.

Profit maximization is in the foundations of the decisions of a firm’s management. In order to achieve this, it is important to reveal the skills that exist within the firm and the firm’s performance. It is expected for the market value of the firm to increase in the case that its performance is analyzed well. Performance analysis aims to determine the firm’s strategies and apply these strategies in a rational and the most economical way. Decision-makers at firms use analyses that are carried out with different Multi Criteria Decision-Making methods to determine their corporate strategies and make the most accurate decisions. Analysis methods that provide the maximum utility by using financial data are preferred. The purpose of this study is to use the PROMETHEE method to determine the relationship between the market values and financial performances of firms in Turkey that are traded at BİST 100 (Borsa Istanbul 100 Index). For this purpose, financial performance and market value analyses were carried out based on the balance sheets and income statements of the first 100 firms that are traded at Borsa Istanbul for the year 2017. According to the results of the analyses, among all the firms traded at BİST 100, the banking sector was at the top in the year 2017 in terms of financial performance and market value.

Liquidity crunch is one of the greatest challenges that deposit money banks are confronted with which negatively affect their strength and stability and ultimately leading to collapse of some. Arising from this, the study focused on the “effect of income mix on liquidity of Nigerian deposit money banks.”The study adopted an ex post facto research design, while ten out of all the listed banks were purposefully selected. The study obtained secondary data from the annual reports and accounts of the sampled banks from 2008 to 2017. Series of preliminary analyses involving descriptive and correlation analyses were conducted while generalized method of moment was employed in testing the hypotheses. The study found that all the variables of interest on income mix individually exhibit no significant effect on liquidity (P > 0.05), in effect, ratio of interest income, fee and commission income, foreign exchange income and other income were found to influence liquidity negatively while investment income was found to exert positive effect on liquidity. The study’s conclusion arising from the findings is that income mix has significant positive joint effect on liquidity management. Arising from the conclusion, the study recommends that bank should keep diversifying their income base as such strategy significantly improves liquidity, while also improving on the interest income, fee and commission income, foreign exchange income and other income.

This study is conducted with the purpose of analyzing the opportunities and challenges of electronic banking system in commercial bank of Ethiopia founds at Gurage zone. It was conducted based on data mainly collected from staff and customers of the bank through questionnaires and focused group discussion. The study identified benefits of electronic banking that a customer gets as a result of using e-banking services as well as the benefits the bank gets as a result of providing e-banking services. It also investigated the major challenges for the electronic banking services in commercial bank of Ethiopia as of infrastructural, legal and regulatory, socio-cultural, and illiteracy related challenges. To address various challenges identified on the study, the study suggests a series of measures which could be taken by government as well as commercial bank of Ethiopia.

This study aimed to examine the firm-specific and macro- economic variables which can affect the liquidity position of private commercial banks in Ethiopia. For the current study, secondary data were extracted from audited annual financial reports of eight purposefully selected private commercial banks covering the period of 2011-2017. The panel data was analyzed by adopting the balanced panel fixed effect regression model. The study revealed that firm (bank) specific factors namely the size of banks, loan growth and deposit are found to be significant determinants of the banks' liquidity. Moreover, macroeconomic determinants consisting of interest rate margin, national bank bills purchase, GDP and annual inflation have a significant influence on the liquidity of private commercial banks of Ethiopia. This study recommends that private commercial banks in Ethiopia should be more concerned with the macroeconomic environment in addition to the internal environment in formulating strategies to enhance their liquidity position. Despite its limitations, this study contributes to the scarce knowledge of firm-specific and macro-economic determinants of banks liquidity by giving equal attention to the long aged banks and banks that were emerged on later periods.

Auditors are required to provide high levels of assurance that financial statements are free of material misstatements. This paper contributes to the literature on the field of audit sampling, by proposing a procedure to estimate the proportion of misstated records in a numerical audit data set based on stratified sampling, which can also be of assistance in financial fraud detection. Stratification rules based on the expected profile of misstated records and on Benford's law are evaluated and compared through an empirical experiment. The results show that: 1) the examined stratification rules perform significantly better than a simple random sampling approach; 2) when using Benford’s law, combining it with other methods does not seem to improve the performance of the estimation. The proposed procedure can be embedded in an audit software and contribute to enhance the effectiveness of audits and fraud detection.

Expected losses approach is developed to estimate the loss provision relating trade receivables by enactment of TFRS 9 (Turkish Financial Reporting Standards, Financial Instruments Standard). The expected losses relating trade receivables means the average losses weighted due to credit risk. Therefore; estimation the credit risks related with trade receivables is substantial before calculation of expected losses relating trade receivables. Hence; the aim of this study is examining the following matters: Estimation of credit risks relating the trade receivables within the framework of TFRS 9 Financial Instruments Standard, Calculation of expected losses due to credit risks and Accounting of the expected credit losses being estimated.