DOES AUDITING QUALITY AFFECT THE QUALITY OF ACCOUNTING INFORMATION? AN EVALUATION IN TERMS OF THE STUDIES DONE

Abstract

Abstract Today, the fact that businesses are gradually exceeding their limits and tending to grow has brought along many developments. With globalization, the commercial relations of the enterprises have increased and most of the enterprises have turned to international trade. With the increase in trade volume, the need for reliable information on financial statements created as a result of financial events has started to increase day by day. It has come to the fore not only to prepare and present the tables accurately and reliably, but also to ensure successful auditing. The independent audit process and accounting information quality, which are considered important in terms of providing financial information, are among the issues that have begun to be considered by the managers. The fact that these two concepts, which have different applications from each other, affect each other significantly in the success of the business has been accepted by the managers; Many businesses have recently started to direct their work by integrating these concepts. In this context, this study aims to examine the relationship between these two concepts; In this context, the literature studies have been examined and evaluations have been made. It has emerged as a result of the research made by most of the researchers that it is argued that the evaluation of these concepts, which positively affect the risk perceptions, reputation, success, and plans of the companies in the market, will contribute to the business in many ways. In the light of the evaluations made at the end of the study, various results were included in line with the purpose of the study. Considering the results obtained from the study, corporate governance, ethical standards, and the audit committee are closely related to the quality of independent auditing and accounting information quality, these two concepts affect the detection of errors and frauds in enterprises, and a successful audit depends on the quality of accounting information in order not to lose the reputation of companies, It is seen that there are results that it would be beneficial to associate the dimensions of accounting information quality with independent auditing. Keywords: Independent Audit, Audit Quality, Accounting Quality Jel Classification: M40, M49