Türkiye’de Bağımsız Denetim Şirketlerinde Kadın Denetçilerin Unvanlarına Göre Yönetime Katılma Durumlarının İncelenmesi

Abstract

The main objective of this work is by which titles women auditors can take place in the management of the independent audit firms in Turkey compared to men auditors. In this context, it was examined that the data in the transparency reports of 8 big auditor firms operating in Turkey between the years 2015 and 2019 including 4 big audit firms. The study data were analyzed over frequency and percentage values by applying the descriptive statistical method. The 5-year average values of the study prove that women auditors can work in the audit companies at 32% as responsible auditors, 27% as partner auditors, 24% as key managers, and 21% as members of the managing board. At the same time, the study data revealed that the female auditors served as the chairman of the managing board at a rate of 12% and that they took part in the management at a rate of 7.94% as the responsible partner chief auditor. The final results of the study proved that the presence of the management of female auditors in the independent audit companies are at low levels and that male auditors are dominant.