Analyzing Determinants of Auditor Choice: Evidence from Borsa İstanbul
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Tarih
2018
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The auditor choice is a vital decision in the competitive economies and the managementof firms should analyze the benefits and costs of selection of independent auditors. This studyexamines the auditor choices in 2017 for a sample of 94 firms listed on Borsa İstanbul.Turkish Commercial Code requires all firms to have an audit of financial statements,regardless of public or private firms. Discriminant analysis is used to identify factors thatmay affect auditor choice. The results of discriminant analysis reveal that ownershipconcentration, foreign ownership, leverage, size, the percentage of outside board membersand firm complexity have prominent impacts on the auditor choice. The constructeddiscriminant model enables us to analyze firm-specific factors underlying the auditor choice.
Açıklama
Anahtar Kelimeler
İşletme, İktisat
Kaynak
Muhasebe ve Finansman Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
0
Sayı
79
