TY  - JOUR
TI  - Audit Market Concentration in Turkey: An Empirical Study of the Relationship between the Audit Firm Characteristics
AB  - 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.
AU  - Sağlam, Necdet
AU  - ORHAN, ABDULLAH
DO  - 10.25095/mufad.438871
PY  - 2018
JO  - Muhasebe ve Finansman Dergisi
VL  - 0
IS  - 79
SN  - 2146-3042
SP  - 153
EP  - 164
DB  - TRDizin
UR  - http://search/yayin/detay/376186
ER  -