THE IMPACT OF KEY AUDIT MATTER REPORTING ON AUDIT QUALITY: EVIDENCE FROM TURKEY

S. Terzi, İlker KIYMETLİ ŞEN
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Abstract

The purpose of this study is to examine the impact of the key audit matter reporting in auditor’s report on audit quality. For this purpose, 217 companies traded in Borsa Istanbul between 2017-2020 were used in the analysis. The variables used in the analysis were selected from studies in the literature. The relationship between audit quality and key audit matters reporting was analyzed using the Modified Jones Model. Besides, other variables related to audit quality were also included in the analysis. In this study, a significant relationship was found between key audit matters reporting and audit quality. However, some control variables (financial leverage ratio, business complexity ratio, company size, ratio of cash flows from operating activities to total assets and corporate age) have been found to be effective on audit quality.
关键审计事项报告对审计质量的影响:来自土耳其的证据
本研究的目的是探讨审计报告中关键审计事项的报告对审计质量的影响。为此,分析中使用了2017-2020年间在伊斯坦布尔证券交易所交易的217家公司。分析中使用的变量是从文献研究中选择的。运用修正的Jones模型分析了审计质量与关键审计事项报告之间的关系。此外,与审计质量相关的其他变量也被纳入分析。本研究发现,关键审计事项报告与审计质量之间存在显著关系。然而,一些控制变量(财务杠杆率,业务复杂性比率,公司规模,经营活动现金流量与总资产的比率和公司年龄)已被发现对审计质量有效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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