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

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dc.contributor.authorAy, İsmail Cem
dc.contributor.authorSarıdoğan, Ayşe Atılgan
dc.contributor.authorKüçükgergerli, Nabı
dc.date.accessioned2025-05-29T05:21:24Z
dc.date.available2025-05-29T05:21:24Z
dc.date.issued2021
dc.departmentÇanakkale Onsekiz Mart Üniversitesi
dc.description.abstractFinancial 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.
dc.identifier.doi10.21547/jss.871425
dc.identifier.endpage492
dc.identifier.issn1303-0094
dc.identifier.issn2149-5459
dc.identifier.issue2
dc.identifier.startpage480
dc.identifier.urihttps://doi.org/10.21547/jss.871425
dc.identifier.urihttps://hdl.handle.net/20.500.12428/30622
dc.identifier.volume20
dc.language.isoen
dc.publisherGaziantep Üniversitesi
dc.relation.ispartofGaziantep Üniversitesi Sosyal Bilimler Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_DergiPark_20250529
dc.subjectbankacılık
dc.subjectMali Sağlamlık
dc.subjectMuhasebe ve Denetim Standartları
dc.titleA Statistical Analysis of the Effects of the Strengthening of Accounting and Auditing Standards on the Financial Soundness of Banks
dc.typeResearch Article

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