A Statistical Analysis of the Effects of the Strengthening of Accounting and Auditing Standards on the Financial Soundness of Banks

İsmail Cem AY; Ayşe ATILGAN SARIDOĞAN; Nabı KÜÇÜKGERGERLİ

doi:https://doi.org/10.21547/jss.871425

Makale detayları

A Statistical Analysis of the Effects of the Strengthening of Accounting and Auditing Standards on the Financial Soundness of Banks

Yazarlar:

İsmail Cem AY | Ayşe ATILGAN SARIDOĞAN | Nabı KÜÇÜKGERGERLİ

Yayıncı:

Gaziantep University

Ana Başlıklar:

Ekonomi ve Maliye | Genel yönetim

Dergi:

Gaziantep University Journal of Social Sciences 2021 Vol.20 Issue 2, pp.480-492

Belge Tipi:

Makale

Yayın Tarihi:

4/2021

Belge Dili:

İngilizce

Document ID (Org No.):

2000444236

Sıklık:

Üç Aylık

eISSN:

2149-5459

pISSN:

1303-0094

DOI:

https://doi.org/10.21547/jss.871425

Özet:

 

Financial soundness of banks is vital not only for the firms but also countries in order to achieve sustainable economic development and the welfare of the society. There are many factors affecting financial soundness of banks both firm level and country level. In this study, it is tested whether strengthen auditing and accounting standards affects the soundness of banks or not for the 140 countries by using Kruskal-Wallis test. According to the Kruskal-Wallis test results, it can be argued that as auditing and accounting standards strengthens then financial soundness of banks rise. As a result, it can be concluded that the banking sector and the countries should give great importance to strengthen auditing and accounting standards in order to achieve better financial soundness of banks and sustainable economic development.

Makale detayları

A Statistical Analysis of the Effects of the Strengthening of Accounting and Auditing Standards on the Financial Soundness of Banks

Yazarlar: İsmail Cem AY | Ayşe ATILGAN SARIDOĞAN | Nabı KÜÇÜKGERGERLİ

Yayıncı: Gaziantep University

Ana Başlıklar: Ekonomi ve Maliye | Genel yönetim

Dergi: Gaziantep University Journal of Social Sciences 2021 Vol.20 Issue 2, pp.480-492

Belge Tipi: Makale

Yayın Tarihi: 4/2021

Belge Dili: İngilizce

Document ID (Org No.): 2000444236

Sıklık: Üç Aylık

eISSN: 2149-5459

pISSN: 1303-0094

DOI: https://doi.org/10.21547/jss.871425

Sayı

Yazarlar:

İsmail Cem AY | Ayşe ATILGAN SARIDOĞAN | Nabı KÜÇÜKGERGERLİ

Yayıncı:

Gaziantep University

Ana Başlıklar:

Ekonomi ve Maliye | Genel yönetim

Dergi:

Gaziantep University Journal of Social Sciences 2021 Vol.20 Issue 2, pp.480-492

Belge Tipi:

Makale

Yayın Tarihi:

4/2021

Belge Dili:

İngilizce

Document ID (Org No.):

2000444236

Sıklık:

Üç Aylık

eISSN:

2149-5459

pISSN:

1303-0094

DOI:

https://doi.org/10.21547/jss.871425