THE EFFECT OF VOLUNTARY AUDIT FIRM SWITCH ON AUDIT QUALITY

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dc.contributor.authorYaşar, Alpaslan
dc.contributor.authorYalçın, Neriman
dc.date.accessioned2025-01-06T17:24:12Z
dc.date.available2025-01-06T17:24:12Z
dc.date.issued2018
dc.departmentAdana Alparslan Türkeş Bilim ve Teknoloji Üniversitesi
dc.description.abstractThe purpose of this study is to examine the effects of voluntary audit firm switches onaudit quality. The study, which used discretionary accruals as a measure of audit quality, wasconducted using the least square regression method in the sample of manufacturing industrycompanies traded in Istanbul Stock Exchange (ISE) between 2011-2016. The main result ofthe study shows that audit quality is negatively affected by voluntary audit firm switches. Inaddition, after voluntary audit firm changes, positive discretionary accruals and hence auditquality decreased in companies both the companies audited by big four and non-big four auditfirms. On the other hand, we find that increase in audit quality in the case of voluntary audit firmchange among the big four audit firms; decrease in audit quality in the case of voluntary auditfirm change from non-big four audit firms to big four audit firms.
dc.identifier.endpage700
dc.identifier.issn1302-258X
dc.identifier.issn2564-7164
dc.identifier.issueÖzel Sayı
dc.identifier.startpage678
dc.identifier.trdizinid323450
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/323450
dc.identifier.urihttps://hdl.handle.net/20.500.14669/1114
dc.identifier.volume20
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofMuhasebe Bilim Dünyası Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241211
dc.titleTHE EFFECT OF VOLUNTARY AUDIT FIRM SWITCH ON AUDIT QUALITY
dc.typeArticle

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