Analyzing Determinants of Auditor Choice: Evidence from Borsa İstanbul

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dc.contributor.authorÖzcan, Ahmet Cem
dc.date.accessioned2025-01-06T17:22:58Z
dc.date.available2025-01-06T17:22:58Z
dc.date.issued2018
dc.departmentAdana Alparslan Türkeş Bilim ve Teknoloji Üniversitesi
dc.description.abstractThe 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.
dc.identifier.doi10.25095/mufad.438874
dc.identifier.endpage182
dc.identifier.issn2146-3042
dc.identifier.issue79
dc.identifier.startpage165
dc.identifier.trdizinid376188
dc.identifier.urihttps://doi.org/10.25095/mufad.438874
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/376188
dc.identifier.urihttps://hdl.handle.net/20.500.14669/584
dc.identifier.volume0
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofMuhasebe ve Finansman Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241211
dc.subjectİşletme
dc.subjectİktisat
dc.titleAnalyzing Determinants of Auditor Choice: Evidence from Borsa İstanbul
dc.typeArticle

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