We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
TÜRKİYE'DE BAĞIMSIZ DENETİM ÜCRETLERİNİN ANALİZİ.
- Authors
TÜREL, Ahmet; YILMAZ, Fatih; ÖZVEREN, Ceren
- Abstract
The purpose of this study is to make a comparative analysis of the years of 2020 and 2021 for the audit fees that announced for the first time in Turkey. The audit fees of companies whose stocks are traded in Borsa Istanbul were examined. The audit fees of 421 companies for 2020 and 490 companies for 2021 were examined. In order for the comparisons to be made and to be interpreted correctly, audit fees were related to the total company assets. Audit fees were examined by taking into account the auditor gender, audit opinions, audit firm size, and audit firm rotation. The average audit fee of male auditors in financial institutions and female auditors in non-financial institutions is higher; in addition, it has been determined that the average audit fee received by the big four audit firms is lower than other audit firms.
- Subjects
TURKEY; AUDITORS; AUDITING fees; BUSINESS size; STOCKS (Finance); FINANCIAL institutions; AUDITING; ACCOUNTING
- Publication
Financial Analysis / Mali Cozum Dergisi, 2022, Vol 32, Issue 172, p45
- ISSN
1303-5444
- Publication type
Article