Determining Factors Affecting Audit Opinion: Evidence from Turkey
نویسندگان
چکیده
منابع مشابه
Abnormal Audit Fees and Audit Opinion – Further Evidence from China’s Capital Market
The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of their change in return on assets (R...
متن کاملFactors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members
Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...
متن کاملFactors Affecting Firm Competitiveness: Evidence from an Emerging Market
The objective of this study is to investigate the factors affecting firm competitiveness in an emerging market—Turkey. In the paper, competitiveness is proxied by a firm’s financial performance. The empirical analysis is based on firms listed on Borsa Istanbul and covers the period between 2005 and 2014. Results from a firm-level panel data model indicate that return on assets is positively rel...
متن کاملOpinion Shopping and Audit Committees
This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors. I estimate opinion shopping motivates 17% of auditor dismissals, and I f...
متن کاملDetermining the factors affecting the distribution of Muscari latifolium, an endemic plant of Turkey, and a mapping species distribution model
Species distribution modeling was used to determine factors among the large predictor candidate data set that affect the distribution of Muscari latifolium, an endemic bulbous plant species of Turkey, to quantify the relative importance of each factor and make a potential spatial distribution map of M. latifolium. Models were built using the Boosted Regression Trees method based on 35 presence ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: International Journal of Accounting and Financial Reporting
سال: 2016
ISSN: 2162-3082
DOI: 10.5296/ijafr.v6i2.9775