Browsing by Author "Aygun, Mehmet"

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    Article
    The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: a Review on Borsa Istanbul
    (Sosyoekonomi Soc, 2024) Sevimli Orgun, Gamze; Aygun, Mehmet
    The main aim of this study is to examine the relationship between cost stickiness, earnings management and firm characteristics. Data from 196 companies operating in Borsa Istanbul for 20122020 were used to achieve this aim. The ABJ method was frequently used in the literature to measure cost stickiness, and the Modified Jones Model was used as an earnings management indicator. According to the analysis results using the balanced panel data analysis method, no statistically significant relationship between cost stickiness and earnings management could be obtained. On the other hand, it has been determined that there are significant relationships between cost stickiness and firm characteristics, including firm profitability, debt ratio, firm size and firm age.
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    Conference Object
    Effects of Personal Values on Auditor's Ethical Decisions: a Comparison of Pakistani and Turkish Professional Auditors
    (Springer, 2009) Karacaer, Semra; Gohar, Raheel; Aygun, Mehmet; Sayin, Cem
    The aim of this study is to investigate the effects of personal values on auditor's ethical decision-making in two countries, namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors' value preferences by using the Rokeach value survey (RVS), and a case study is used to measure the reactions to an ethical dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions of moral intensity influenced both ethical judgments and behavioral intensions.