Vol. 7 No. 3 (2019): Business & Management Studies: An International Journal
Articles

CHARACTERISTICS OF INDEPENDENT AUDIT FIRMS IN TERMS OF INDEPENDENT AUDIT QUALITY AND AUDIT REVENUE: A RESEARCH ON INDEPENDENT AUDIT FIRMS

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  • İbrahim SAKİN,
  • Zeynep TÜRK
İbrahim SAKİN
Assistant, Osmaniye Korkut Ata University
Zeynep TÜRK
Prof. Dr., Osmaniye Korkut Ata University
DOI: https://doi.org/10.15295/bmij.v7i3.1239

Published 2019-08-30

Keywords

  • Independent Audit, Audit Quality, Transparency Report, Public Interest Entities
  • Bağımsız Denetim, Denetim Kalitesi, Şeffaflık Raporu, Kamu Yararını İlgilendiren Kuruluşlar

How to Cite

SAKİN, İbrahim, & TÜRK, Z. (2019). CHARACTERISTICS OF INDEPENDENT AUDIT FIRMS IN TERMS OF INDEPENDENT AUDIT QUALITY AND AUDIT REVENUE: A RESEARCH ON INDEPENDENT AUDIT FIRMS. Business & Management Studies: An International Journal, 7(3), 200–220. https://doi.org/10.15295/bmij.v7i3.1239

Abstract

The purpose of this study is to investigate audit firm characteristics in terms of independent audit quality and the independent audit revenue of audit firms in Turkey. In this study, operation years, the number of partners, the number of executive board members, the number of responsible auditors, the number of audited public interest entities (PIEs) and international audit network variables, obtained from the 2017 transparency reports of 73 audit firms, are determined associated with the quality of the independent audit. According to the results of the analysis, operation years, responsible auditors and the number of audited PIEs have positive impact on the independent audit revenues. On the other hand, it is determined that the number of partners, the number of executive board members and international audit network have no impact on the audit revenues.

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