MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS
Yıl: 2023 Cilt: 13 Sayı: 1 Sayfa Aralığı: 41 - 52 Metin Dili: Türkçe DOI: 10.30783/nevsosbilen.1065187 İndeks Tarihi: 16-05-2023
MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS
Öz: The purpose of this paper is to investigate auditors' perceptions of mandatory audit firm rotation (MAFR) in Turkey. Using the survey method, the opinions of 45 audit partners, directors, and managers from the audit firms were determined. To the best of our knowledge, this is the first MAFR survey study conducted in Turkey. The findings show that auditors both support and oppose MAFR. Majority of the respondents believe that MAFR will increase independent and objective, higher quality audit, fresh look will be provided, and the risk of audit failure will be decreased as a result of familiarity with client management. Furthermore, respondents stated that the benefits of MAFR cannot exceed the benefits of mandatory audit partner rotation (MAPR). They also highlights that the benefits of MAFR outweigh the costs of enforcing such a requirement. The vast majority of respondents believe that the risk of audit failure (audit risk) is higher in the early years of an audit tenure period. This is, in fact, a result against the MAFR. From the standpoint of IFAC, it is necessary to examine the activities from numerous perspectives. Therefore, it is critical that a country develops a rule based on its own circumstances rather than copying and applying a rule from another country. Regarding audit quality, the MAFR regime in Turkey is not deemed necessary, but the MAPR regime will probably be sufficient.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | SEKER Y, TÜREL A (2023). MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS. , 41 - 52. 10.30783/nevsosbilen.1065187 |
| Chicago | SEKER YASIN,TÜREL AHMET MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS. (2023): 41 - 52. 10.30783/nevsosbilen.1065187 |
| MLA | SEKER YASIN,TÜREL AHMET MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS. , 2023, ss.41 - 52. 10.30783/nevsosbilen.1065187 |
| AMA | SEKER Y,TÜREL A MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS. . 2023; 41 - 52. 10.30783/nevsosbilen.1065187 |
| Vancouver | SEKER Y,TÜREL A MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS. . 2023; 41 - 52. 10.30783/nevsosbilen.1065187 |
| IEEE | SEKER Y,TÜREL A "MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS." , ss.41 - 52, 2023. 10.30783/nevsosbilen.1065187 |
| ISNAD | SEKER, YASIN - TÜREL, AHMET. "MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS". (2023), 41-52. https://doi.org/10.30783/nevsosbilen.1065187 |
| APA | SEKER Y, TÜREL A (2023). MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS. Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi, 13(1), 41 - 52. 10.30783/nevsosbilen.1065187 |
| Chicago | SEKER YASIN,TÜREL AHMET MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS. Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi 13, no.1 (2023): 41 - 52. 10.30783/nevsosbilen.1065187 |
| MLA | SEKER YASIN,TÜREL AHMET MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS. Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi, vol.13, no.1, 2023, ss.41 - 52. 10.30783/nevsosbilen.1065187 |
| AMA | SEKER Y,TÜREL A MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS. Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi. 2023; 13(1): 41 - 52. 10.30783/nevsosbilen.1065187 |
| Vancouver | SEKER Y,TÜREL A MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS. Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi. 2023; 13(1): 41 - 52. 10.30783/nevsosbilen.1065187 |
| IEEE | SEKER Y,TÜREL A "MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS." Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi, 13, ss.41 - 52, 2023. 10.30783/nevsosbilen.1065187 |
| ISNAD | SEKER, YASIN - TÜREL, AHMET. "MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM TURKISH AUDITORS’ PERCEPTIONS". Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi 13/1 (2023), 41-52. https://doi.org/10.30783/nevsosbilen.1065187 |
