Yaşar, AlpaslanYalçın, Neriman2025-01-062025-01-0620181302-258X2564-7164https://search.trdizin.gov.tr/tr/yayin/detay/323450https://hdl.handle.net/20.500.14669/1114The 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.eninfo:eu-repo/semantics/openAccessArticle700Özel Sayı67832345020