Audit Quality and Rotation: Perception in Turkey

Dilek KAÇMAZ, (Serbest Muhasebeci Mali Müşavir,İstanbul,Türkiye)
Ahmet TÜREL (İstanbul Üniversitesi, İşletme Fakültesi, İstanbul, Türkiye)
Istanbul Management Journal
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Yıl: 2021 Cilt: 0 Sayı: 91 Sayfa Aralığı: 109 - 122 Metin Dili: İngilizce DOI: 10.26650/imj.2021.91.005 İndeks Tarihi: 13-05-2023

Audit Quality and Rotation: Perception in Turkey

Öz:
Independent auditors, who form an opinion on financial statements, increase the reliability of financial statements by minimizing the information risk. Investors, credit institutions and other users of financial statements are expected to increase the accuracy of their economic decisions by making use of these tables that are believed to be reliable. In order to achieve this aim, auditing activities must be carried out in a manner of high quality. One of the most important indicators of quality in auditing is the independence of the auditor. It is claimed that mandatory audit firm rotation is one of the indicators of independence in auditing. Past studies have reached varying conclusions regarding the impact of rotation on audit quality. In this study, it is aimed to measure the perception of the users of financial statements in Turkey about audit rotation on audit quality
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA KAÇMAZ D, TÜREL A (2021). Audit Quality and Rotation: Perception in Turkey. , 109 - 122. 10.26650/imj.2021.91.005
Chicago KAÇMAZ DİLEK,TÜREL AHMET Audit Quality and Rotation: Perception in Turkey. (2021): 109 - 122. 10.26650/imj.2021.91.005
MLA KAÇMAZ DİLEK,TÜREL AHMET Audit Quality and Rotation: Perception in Turkey. , 2021, ss.109 - 122. 10.26650/imj.2021.91.005
AMA KAÇMAZ D,TÜREL A Audit Quality and Rotation: Perception in Turkey. . 2021; 109 - 122. 10.26650/imj.2021.91.005
Vancouver KAÇMAZ D,TÜREL A Audit Quality and Rotation: Perception in Turkey. . 2021; 109 - 122. 10.26650/imj.2021.91.005
IEEE KAÇMAZ D,TÜREL A "Audit Quality and Rotation: Perception in Turkey." , ss.109 - 122, 2021. 10.26650/imj.2021.91.005
ISNAD KAÇMAZ, DİLEK - TÜREL, AHMET. "Audit Quality and Rotation: Perception in Turkey". (2021), 109-122. https://doi.org/10.26650/imj.2021.91.005
APA KAÇMAZ D, TÜREL A (2021). Audit Quality and Rotation: Perception in Turkey. Istanbul Management Journal, 0(91), 109 - 122. 10.26650/imj.2021.91.005
Chicago KAÇMAZ DİLEK,TÜREL AHMET Audit Quality and Rotation: Perception in Turkey. Istanbul Management Journal 0, no.91 (2021): 109 - 122. 10.26650/imj.2021.91.005
MLA KAÇMAZ DİLEK,TÜREL AHMET Audit Quality and Rotation: Perception in Turkey. Istanbul Management Journal, vol.0, no.91, 2021, ss.109 - 122. 10.26650/imj.2021.91.005
AMA KAÇMAZ D,TÜREL A Audit Quality and Rotation: Perception in Turkey. Istanbul Management Journal. 2021; 0(91): 109 - 122. 10.26650/imj.2021.91.005
Vancouver KAÇMAZ D,TÜREL A Audit Quality and Rotation: Perception in Turkey. Istanbul Management Journal. 2021; 0(91): 109 - 122. 10.26650/imj.2021.91.005
IEEE KAÇMAZ D,TÜREL A "Audit Quality and Rotation: Perception in Turkey." Istanbul Management Journal, 0, ss.109 - 122, 2021. 10.26650/imj.2021.91.005
ISNAD KAÇMAZ, DİLEK - TÜREL, AHMET. "Audit Quality and Rotation: Perception in Turkey". Istanbul Management Journal 91 (2021), 109-122. https://doi.org/10.26650/imj.2021.91.005
Sayfa Oluşturulma Tarihi
24-04-2024 7:1

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