Analysis of article methodologies on financial statements’ transparency between the years 2000 and 2016

Abstract

Accounting scandals that took place in the last quarter of the twentieth century such as the one at ENRON and PARMALAT prove the importance of transparency and objectivity for the presentation of financial statements. Accounting researchers all over Turkey and other countries have started to publish more studies using different kinds of methodologies on providing transparency for the financial statements due to the scandals. Published work by accounting scientists is extraordinarily crucial both for accounting theory and shaping accounting applications. In this research, article methodologies about transparency published between years 2000 and 2016 has been studied using content analysis method and results have been interpreted based on literature.