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- Title
DENETİM KALİTESİ İLE DENETİM ÜCRETİ ARASINDAKİ İLİŞKİ: TÜRKİYE'YE İLİŞKİN BULGULAR.
- Authors
TERZİ, Serkan; KIYMETLİ ŞEN, İlker; ÖZKAN, Özgür
- Abstract
The purpose of this study is to examine the relationship between audit quality and audit fees. For this purpose, 217 companies traded in Borsa Istanbul between 2020-2021 were used in the study. The variables used in the study were obtained from previous studies in the literature. The relationship between audit quality and audit fee was examined using the Modified Jones Model. In addition, control variables related to audit quality were also included in the study. As a result of the analysis, there is no significant relationship between audit quality and audit fee. On the other hand, a significant relationship was found between the ratio of cash flows from main activities to total assets, the current ratio, the ratio of inventories and trade receivables to total assets, the return on assets, financial leverage ratio and the four big audit firms and audit quality. In addition, the highest correlation was found between the audit fee and the size of the company.
- Subjects
FINANCIAL leverage; FINANCIAL ratios; RETURN on assets; CASH flow; AUDITING fees; BUSINESS size; AUDITING of corporations
- Publication
Financial Analysis / Mali Cozum Dergisi, 2022, Vol 32, Issue 172, p103
- ISSN
1303-5444
- Publication type
Article