WHAT FACTORS AFFECT THE DISCLOSURE OF KEY AUDIT MATTERS? EVIDENCE FROM MANUFACTURING FIRMS
| dc.contributor.author | Özcan, Ahmet | |
| dc.date.accessioned | 2025-01-06T17:22:38Z | |
| dc.date.available | 2025-01-06T17:22:38Z | |
| dc.date.issued | 2021 | |
| dc.department | Adana Alparslan Türkeş Bilim ve Teknoloji Üniversitesi | |
| dc.description.abstract | This paper aims to investigate the factors affecting key audit matters disclosed by manufacturing firms listed on Borsa Istanbul for the accounting period of 2019. Data are collected from the audited financial statements of 164 manufacturing firms listed on Borsa Istanbul and Poisson regression analysis is applied to the empirical model. The results of regression analysis indicate that non-Big 4 auditors disclose more key audit matters and firm complexity considerably increases the number of key audit matters. A statistically insignificant relationship between the disclosure of key audit matters and audit opinion was found. This paper is expected to contribute to the limited literature by adding important findings on another perspective of key audit matters. | |
| dc.identifier.doi | 10.17130/ijmeb.796444 | |
| dc.identifier.endpage | 161 | |
| dc.identifier.issn | 2147-9208 | |
| dc.identifier.issn | 2147-9194 | |
| dc.identifier.issue | 1 | |
| dc.identifier.startpage | 149 | |
| dc.identifier.trdizinid | 437192 | |
| dc.identifier.uri | https://doi.org/10.17130/ijmeb.796444 | |
| dc.identifier.uri | https://search.trdizin.gov.tr/tr/yayin/detay/437192 | |
| dc.identifier.uri | https://hdl.handle.net/20.500.14669/430 | |
| dc.identifier.volume | 17 | |
| dc.indekslendigikaynak | TR-Dizin | |
| dc.language.iso | en | |
| dc.relation.ispartof | Uluslararası Yönetim İktisat ve İşletme Dergisi | |
| dc.relation.publicationcategory | Makale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı | |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.snmz | KA_20241211 | |
| dc.subject | Multivariate Analysis | |
| dc.subject | Independent Auditing Activity | |
| dc.subject | Key Audit Matters | |
| dc.subject | Financial Reporting | |
| dc.title | WHAT FACTORS AFFECT THE DISCLOSURE OF KEY AUDIT MATTERS? EVIDENCE FROM MANUFACTURING FIRMS | |
| dc.type | Article |
