Özcan, Ahmet Cem2025-01-062025-01-0620182146-304210.25095/mufad.438874https://doi.org/10.25095/mufad.438874https://search.trdizin.gov.tr/tr/yayin/detay/376188https://hdl.handle.net/20.500.14669/584The 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.eninfo:eu-repo/semantics/openAccessİşletmeİktisatArticle182791653761880