{"title":"关键审计事项报告对审计质量的影响:来自土耳其的证据","authors":"S. Terzi, İlker KIYMETLİ ŞEN","doi":"10.55322/mdbakis.1098821","DOIUrl":null,"url":null,"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. \nThe 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.","PeriodicalId":405429,"journal":{"name":"Muhasebe ve Denetime Bakış","volume":"6 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"THE IMPACT OF KEY AUDIT MATTER REPORTING ON AUDIT QUALITY: EVIDENCE FROM TURKEY\",\"authors\":\"S. Terzi, İlker KIYMETLİ ŞEN\",\"doi\":\"10.55322/mdbakis.1098821\",\"DOIUrl\":null,\"url\":null,\"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. \\nThe 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.\",\"PeriodicalId\":405429,\"journal\":{\"name\":\"Muhasebe ve Denetime Bakış\",\"volume\":\"6 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-06-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Muhasebe ve Denetime Bakış\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.55322/mdbakis.1098821\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Muhasebe ve Denetime Bakış","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.55322/mdbakis.1098821","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
THE IMPACT OF KEY AUDIT MATTER REPORTING ON AUDIT QUALITY: EVIDENCE FROM TURKEY
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.
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