Analyzing Determinants of Auditor Choice: Evidence from Borsa İstanbul

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Tarih

2018

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

Künye