Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics
Yıl: 2018 Cilt: 0 Sayı: 79 Sayfa Aralığı: 153 - 164 Metin Dili: İngilizce DOI: 10.25095/mufad.438871 İndeks Tarihi: 13-11-2020
Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics
Öz: The aim of this study is to analyze the characteristics of the auditing firms operating in Turkey and analyze the relationshipbetween the firm characteristics.In this study, using data obtained from the 2014 transparency reports of audit firms operating in Turkey, the followingvariables were analyzed with correlation analysis method;• The number of partners of the audit firm• The number of audited companies• Total income of audit firm• The number of auditors in the firm• The percent of income from financial statement audits• The number of junior auditors in the firm• The percent of income from tax audits• Duration of the training at firmThere were 80 audit firms which must have published a transparency report in 2014. This study was performed bybenefitting from 80 transparency reports published by the said 80 audit firms.
Anahtar Kelime: Türkiye Denetim Pazarının Yoğunluğu: Denetim Firmalarının Yapısal Özellikleri Arasındaki İlişkiler Üzerine Ampirik Bir Araştırma
Öz: Bu çalışmanın amacı, Türkiye'de faaliyet gösteren denetim şirketlerinin iç yapısını analiz etmek ve şirket iç dinamikleri arasındaki ilişkiyi incelemektir. Bu çalışmada, Türkiye'de faaliyet gösteren denetim şirketlerinin şeffaflık raporlarından elde ed ilen 2014 yılı verileri kullanılarak aşağıdaki değişkenler korelasyon analizi yöntemi ile analiz edilmiştir; • Ortak sayısı • Denetlenen şirket sayısı • Toplam gelir • Denetçi sayısı • Finansal tablo denetimi gelirlerinin toplam gelir içindeki payı • Denetçi yardımcısı sayısı • Vergi denetimi gelirlerinin toplam gelir içindeki payı • Şirkette düzenlenen eğitimlerin süresi 2014 yılında şeffaflık raporu yayınlaması gereken toplam 80 denetim şirketi bulunmaktadır. Bu çalışma, 80 denetim şirketinin şeffaflık raporundan elde edilen veriler ile gerçekleştirilmiştir.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
- Beattie, V. - Fearnley, S. (1995), “The Importance of Audit Firm Characteristics and The Drivers of Auditor Change in UK Listed Companies”, Accounting and Business Research, 25(100). pp. 227-239.
- Beattie, V.- Goodacre, A.- Fearnley, S. (2003, “And Then There Were Four: A Study of UK Audit Market Concentration - Causes, Consequences and the Scope for Market Adjustment”, Journal of Financial Regulation and Compliance, 11(3). pp. 250-265.
- Bigus, J. - Zimmermann, R.C. (2008), “Non-Audit Fees, Market Leaders and Concentration in the German Audit Market: A Descriptive Analysis”, International Journal of Auditing, 12(3). pp.159-179.
- Caramanis, C. - Spathis, C. (2006), “Auditee and Audit Firm Characteristics as Determinants of Audit Qualifications. Managerial Auditing Journal, 21(9). pp. 905 – 920.
- Gramling, A. A. - Stone, D. N. (2001), “Audit Firm Industry Expertise: A Review and Synthesis of the Archival Literature”, Journal of Accounting Literature, (20). pp. 1-29.
- Huang, T.C.- Chang, H. - Chiou, J.R. (2016), “Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China”, Auditing: A Journal of Practice & Theory, 35(2). pp. 121-145.
- Kwoka Jr.- John E. (1985), “The Herfindahl Index in Theory and Practice”, The Antitrust Bulletin, Winter (30). pp. 915-947.
- Saglam, N. (2015), “Quo Vadis auditing in Turkey”, International Interdisciplinary BusinessEconomics Advancement Conference Proceedings, p. 218.
- Turel, A.- Şenyiğit, Y. B. - Çiftçi, H. N. (2015), “Audit Environment in Turkey”, Seçmeler 2015, İstanbul Üniversitesi Muhasebe Enstitüsü, p. 113-119
- www.spk.gov.tr
- www.epdk.gov.tr
- www.bddk.gov.tr
- www.kgk.gov.tr
| APA | Sağlam N, ORHAN A (2018). Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics. , 153 - 164. 10.25095/mufad.438871 |
| Chicago | Sağlam Necdet,ORHAN ABDULLAH Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics. (2018): 153 - 164. 10.25095/mufad.438871 |
| MLA | Sağlam Necdet,ORHAN ABDULLAH Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics. , 2018, ss.153 - 164. 10.25095/mufad.438871 |
| AMA | Sağlam N,ORHAN A Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics. . 2018; 153 - 164. 10.25095/mufad.438871 |
| Vancouver | Sağlam N,ORHAN A Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics. . 2018; 153 - 164. 10.25095/mufad.438871 |
| IEEE | Sağlam N,ORHAN A "Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics." , ss.153 - 164, 2018. 10.25095/mufad.438871 |
| ISNAD | Sağlam, Necdet - ORHAN, ABDULLAH. "Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics". (2018), 153-164. https://doi.org/10.25095/mufad.438871 |
| APA | Sağlam N, ORHAN A (2018). Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics. Muhasebe ve Finansman Dergisi, 0(79), 153 - 164. 10.25095/mufad.438871 |
| Chicago | Sağlam Necdet,ORHAN ABDULLAH Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics. Muhasebe ve Finansman Dergisi 0, no.79 (2018): 153 - 164. 10.25095/mufad.438871 |
| MLA | Sağlam Necdet,ORHAN ABDULLAH Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics. Muhasebe ve Finansman Dergisi, vol.0, no.79, 2018, ss.153 - 164. 10.25095/mufad.438871 |
| AMA | Sağlam N,ORHAN A Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics. Muhasebe ve Finansman Dergisi. 2018; 0(79): 153 - 164. 10.25095/mufad.438871 |
| Vancouver | Sağlam N,ORHAN A Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics. Muhasebe ve Finansman Dergisi. 2018; 0(79): 153 - 164. 10.25095/mufad.438871 |
| IEEE | Sağlam N,ORHAN A "Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics." Muhasebe ve Finansman Dergisi, 0, ss.153 - 164, 2018. 10.25095/mufad.438871 |
| ISNAD | Sağlam, Necdet - ORHAN, ABDULLAH. "Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics". Muhasebe ve Finansman Dergisi 79 (2018), 153-164. https://doi.org/10.25095/mufad.438871 |
