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Accounting conservatism enables companies to proactively mitigate potential risks. In order to ensure that expenses and losses are reflected in the financial statements as soon as possible, companies’ income and profits are recognized as late as possible. Through transparent, accurate, and standard-compliant examination of financial statements, independent audits seek to give users of financial statements accurate information. Thus, this study uses company data from Borsa İstanbul (BIST) 100 to examine the connection between audit opinions and accounting conservatism. Consequently, the application of conservative accounting techniques has been found to be strongly impacted by the independent audit opinions of businesses.
Cite this article as: Çiftçi, O., & Perek, A.A. (2025). Accounting conservatism and audit opinions: evidence from Borsa Istanbul. Journal of Business Administration and Social Studies, 9,0016, doi: 10.5152/JBASS.2025.24016.