Bağımsız Denetçi Değişikliğinin Belirleyicileri: BİST Şirketleri Üzerine Bir Araştırma

Independent auditing firm rotation and independent auditor change is a significant issue in the context of globalization, challenging competitive environment created by developing technology changing economic systems, enhancing financial information security that affects decisions users, ensuring independence quality auditing. The study was carried out order to determine relationship betweenthe audit companies traded Borsa Istanbul (BIST) Turkey, province where company be audited, sector which it operates opinion on yearly basis. Within scope research, reports 477 (BIST TUM) XUTUM index, are legally obliged have their statements between years 2015-2020 wereexamined. According results when rates firms evaluated separately terms province, opinion, changes detected. In panel regression model, has been determined variables do not effect firm.