Methodological wiew of corparete governance and internal audit in accounting literature

Corporate governance and internal audit has become increasingly important concepts, after the accounting scandals in the 2000s. Internal Audit makes the corporate governance clear. Internal Audit supports, implementation and correctness of accounting and financial data. Based on the argument that science is for society, literature should support the application with findings that measure what these applications are, what their scope should be, and the impact of related applications on businesses. The aim of this course is to examine the methodological examination of academic studies conducted in corporate governance and internal audit in Turkish literature in 2009-2020. The aim of thisstudy is to examine the methodological aspects of academic studies conducted in the field of corporate governance and internal audit in Turkish literatüre between 2009 and 2019. In this study, 114 studies of corporate governance and internal auditing in accounting literatüre published between 2009 and 2019 are discussed the quantitative method examined, it was seen that the most used BIST 100 index and the companies trading in the BIST Corporate Governance index were preferred in the market model. It is noteworthy that the methods used in transaction enterprises in BIST are generally non- parametric methods. It is seen that the analyzes of some of them on the subject are contradictory. At the end of the research, it is seen in the current literature that theoretical studies are predominant and most of the current empirical studies are based on quantitative research methods. In the empirical studies examined, qualitative research generally included information such as how a practice was handled in a company, how it was established and executed. In addition to the existing literature, which is rich in terms of content, conducting qualitative studies focused on financial and organizational performance, information quality and similar success can provide valuable contributions both in the academic community and in practical business life. It seems that the analysis methods followed by some of the quantitative studies examined are contradictory. In order for academic studies to make suggestions for implementation and contribute to practical business life, it is necessary to make correct methodological choices, to collect the data correctly and to make appropriate analysis of the collected data.