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Content Analysis of Audit Reports in Stock Indices EURONEXT 100 vs BIST 100

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dc.contributor.author Yalcin, Neriman
dc.date.accessioned 2022-12-09T13:05:54Z
dc.date.available 2022-12-09T13:05:54Z
dc.date.issued 2022-09
dc.identifier.citation Yalcin, N. (2022). Content analysis of audit reports in stock indices EURONEXT 100 vs BIST 100. Istanbul Business Research, 51(2), 433-458. http://doi.org/10.26650/ibr.2022.51.938151 tr_TR
dc.identifier.issn 2630-5488
dc.identifier.uri http://openacccess.atu.edu.tr:8080/xmlui/handle/123456789/4005
dc.identifier.uri http://doi.org/10.26650/ibr.2022.51.938151
dc.description WOS indeksli yayınlar koleksiyonu. / WOS indexed publications collection. tr_TR
dc.description.abstract The purpose of this study is to comparatively investigate the content analysis of the audit reports of the Turkish BIST 100 index and the EURONEXT 100 companies, one of the European stock indexes. In this context, the independent audit reports of the companies included in the EURONEXT 100 and BIST 100 indexes between 2016-2019 were analyzed by content analysis method in terms of selected variables. The increase in audit report pages with the effect of new regulations; Shorter report LAG time in BIST 100; shortening of LAG times over time in both indices; the existence of a large audit firm preference; insufficient representation of female supervisors in both indices; while audit firm rotation is more common in BIST, auditor change is more preferred in EURONEXT, and finally, the similarity in the reported number of KAMs and their subjects can be counted among the research results.In this context, according to the results of the research; first of all, it showed that the audit reports largely comply with the new regulations and that efforts to create a common language for auditing standards are underway. It has been observed that the audit reports compared under six headings show a great deal of similarity, but there are some differences due to legal reasons such as the validity dates of the standards in countries. And, it is hoped that the study will contribute to our national literature within the scope of comparative samples and to draw attention to BIST in the international literature. tr_TR
dc.language.iso en tr_TR
dc.relation.ispartofseries 2022;Volume: 51 Issue: 2
dc.subject Big4 tr_TR
dc.subject Audit trend tr_TR
dc.subject Audit report lag tr_TR
dc.subject Auditor rotation tr_TR
dc.subject Key Audit Matters tr_TR
dc.title Content Analysis of Audit Reports in Stock Indices EURONEXT 100 vs BIST 100 tr_TR
dc.type Article tr_TR

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