Research Article
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The Relationship Between Auditor’s Gender and Audit Fee: Evidence from Turkey

Year 2023, Volume: 21 Issue: 2, 129 - 140, 24.06.2023

İlker Kıymetli Şen Serkan Terzi

https://doi.org/10.18026/cbayarsos.1133750
Cited By: 2

Abstract

The purpose of this study is to examine the relationship between the auditor’s gender and the audit fee. For this purpose, 434 companies traded in Borsa Istanbul between 2020-2021 were used in the study. The variables used in the study were selected from studies in the literature. In the study, the multiple linear regression method was used to determine whether the auditor’s gender has an impact on the audit fee. A significant relationship was found between the auditor’s gender and the audit fee. In addition, a positive and significant relationship was found between the company's total assets and the auditor’s gender and audit fees.

Keywords

Auditing

References

  • Abbott, L.J., Parker, S., Peters, G.F ve Raghunandan, K. (2003). The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice and Theory. 22(2), 17-32. DOI: 10.2308/aud.2003.22.2.17
  • Ahmed, A. ve Atif, M. (2021). Board gender composition and debt financing. International Journal of Finance and Economics, 26(2), 3075-3092. DOI: 10.1002/ijfe.1951
  • Ahmed, A., Atif, M. ve Gyapong, E. (2020). Boardroom gender diversity and CEO pay deviation: Australian evidence. Accounting and Finance, 61, 3135-3170. DOI: 10.1111/acfi.12696.
  • Aldamen, H., Hollindale, J. ve Ziegelmayer, J.L. (2018), Female audit committee members and their influence on audit fees. Accounting and Finance, 58, 57–89. DOI: 10.1111/acfi.12248
  • Alkebsee, R.H, Tian, G.L., Usman, M., Siddique, M.A ve Alhebry, A.A. (2021). Gender diversity in audit committees and audit fees: evidence from China. Managerial Auditing Journal, 36(1), 72-104. DOI: 10.1108/MAJ-06-2019-2326
  • Bhuiyan, B.U., Rahman, A. ve Sultana, N. (2020). Female tainted directors, financial reporting quality and audit fees. Journal of Contemporary Accounting and Economics, 16, 1-18. DOI: 10.1016/j.jcae.2020.100189
  • Birnberg, J.G. (2011). A proposed framework for behavioral accounting research. Behavioral Research in Accounting, 23(1), 1-43. DOI: 10.2308/bria.2011.23.1.1 Carter, M. E., Franco, F. ve Gine, M. (2017). Executive gender pay gaps: The roles of female risk aversion and board representation. Contemporary Accounting Research, 34(2), 1232-1264. DOI: 10.1111/1911-3846.12286
  • DeFond, M. ve Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275-326. DOI: 10.1016/j.jacceco.2014.09.002
  • Dragolas, G., Nerantzidis, M., Mitskinis, D. ve Tampakoudis, I. (2021). The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange. International Journal of Disclosure and Governance, 18, 24-41. DOI: 10.1057/s41310-020-00088-9
  • Gold, A., Hunton, J.E. ve Gomaa, M.I. (2009). The impact of client and auditor gender on auditors’ judgments. Accounting Horizons, 23(1), 1-18. DOI: 10.2308/acch.2009.23.1.1
  • Goodwin-Stewart, J. ve Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance, 46(3), 387-404. DOI: 10.1111/j.1467-629X.2006.00174.x
  • Gull, A.A., Atif, M., Issa, A., Usman, M. ve Siddique, M.A. (2021). Female CEO succession and audit fees: evidence from China. Managerial Auditing Journal, 36(3), 485-509. DOI: 10.1108/MAJ-09-2020-2824
  • Gull, A.A., Nekhili, M., Nagati, H. ve Chtioui, T. (2018). Beyond gender diversity: how specific attributes of female directors affect earnings management. The British Accounting Review, 50(3), 55-274. DOI: 10.1016/j.bar.2017.09.001
  • Gul, F. A., Srinidhi, B. ve Ng, A. C. (2011). Does board gender diversity improve the informativeness of stock prices?. Journal of Accounting and Economics, 51(3), 314-338. DOI: 10.1016/j.jacceco.2011.01.005
  • Gupta, V.K., Mortal, S., Chakrabarty, B., Guo, X. Ve Turban, D.B. (2020). CFO gender and financial statement irregularities. Academy of Management Journal, 63(3), 802-831. DOI: 10.5465/amj.2017.0713
  • Hao, J., Pham, V. ve Guo, M. (2022). The gender effects of audit partners on audit outcomes: evidence of rule 3211 adoption. Journal of Business Ethics, 177(4), 275-304. DOI: 10.1007/s10551-020-04732-w
  • Hardies, K., Breesch, D. ve Branson, J. (2015). The female audit fee premium. Auditing: A Journal of Practice & Theory, 34(4), 171-195. DOI: 10.2308/ajpt-51079
  • Hardies, K., Breesch, D. ve Branson, J. (2016). “Do (fe)male auditors impair audit quality? Evidence from going-concern opinions. European Accounting Review, 25(1), 7-34. DOI: 10.1080/09638180.2014.921445
  • Harjoto, M.A., Laksmana, I. ve Lee, R. (2015). The impact of demographic characteristics of CEOs and directors on audit fees and audit delay. Managerial Auditing Journal, 30(8/9), 963-997. DOI: 10.1108/MAJ-01-2015-1147
  • Hogan, C.E. ve Wilkins, M.S. (2008). Evidence on the audit risk model: do auditors increase audit fees in the presence of internal control deficiencies?. Contemporary Accounting Research, 25(1), 219-242. DOI: 10.1506/car.25.1.9
  • Ittonen, K. ve Peni, E. (2012). Auditor’s gender and audit fees. International Journal of Auditing, 16, 1-18. DOI: 10.1111/j.1099-1123.2011.00438.x
  • Ittonen, K., Miettinen, J. ve Vähämaa, S. (2010). Does female representation on audit committees affect audit fees?. Quarterly Journal of Finance and Accounting, 49(3/4), 113-139.
  • Ittonen, K., Vähämaa, E. ve Vähämaa, S. (2013). Female auditors and accruals quality. Accounting Horizons, 27(2), 205-228. DOI: 10.2308/acch-50400
  • Kıymetli Şen, İ. ve Hatunoğlu, Z. (2019). Kurumsal sosyal sorumluluk raporlamasını etkileyen faktörler: Borsa İstanbul örneği. Muhasebe ve Denetime Bakış Dergisi, (58), 51-62.
  • Khlif, H. ve Achek, I. (2017). Gender in accounting research: a review. Managerial Auditing Journal, 32(6), 627-655. DOI: 10.1108/MAJ-02-2016-1319
  • Krishnan, G. V. ve Parsons, L. M. (2008). Getting to the bottom line: An exploration of gender and earnings quality. Journal of Business Ethics, 78(1–2), 65–76. DOI: 10.1007/s10551-006-9314-z
  • Lai, K.M., Srinidhi, B., Gul, F.A. ve Tsui, J.S. (2017). Board gender diversity, auditor fees, and auditor choice. Contemporary Accounting Research, 34(3), 1681-1714. DOI: 10.1111/1911-3846.12313
  • Li, W. ve Shi, D. (2012, October). Audit quality, audit fees and gender. 2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 20-21 October 2012, Sanya, DOI: 10.1109/ICIII.2012.6339987
  • Loukil, L. (2014). Audit committees and audit fees: an empirical study in large French listed companies, JABMJournal of Accounting-Business and Management, 21(2), 36-53.
  • Mensi-Klarbach, H. (2014). Gender in top management research. Management Research Review, 37(6), 538-552. DOI: 10.1108/MRR-03-2013-0066
  • Miglani, S. ve Ahmed, K. (2019). Gender diversity on audit committees and its impact on audit fees: evidence from India. Accounting Research Journal, 32(4), 568-586. DOI: 10.1108/ARJ-01-2018-0001
  • Montenegro, T.M. ve Bras, F.A. (2015). Audit quality: does gender composition of audit firms matter?. Spanish Journal of Finance and Accounting, 44(3), 264-297. DOI: 10.1080/02102412.2015.1035578
  • Nan-wei, H., Wen-si, O. ve Ning-jiao, D. (2014, August). Research on auditors’ gender and audit fees. 2014 International Conference on Management Science & Engineering, 17-19 August 2014, Finland, DOI: 10.1109/ICMSE.2014.6930381
  • Nekhili, M., Chakroun, H. ve Chtioui, T. (2018). Women’s leadership and firm performance: family versus nonfamily firms. Journal of Business Ethics, 153(2), 291-316. DOI: 10.1007/s10551-016-3340-2
  • Nekhili, M., Gull, A.A., Chtioui, T. ve Radhouane, I. (2020). Gender-diverse boards and audit fees: what difference does gender quota legislation make?. Journal of Business Finance and Accounting, 47 (1/2), 52-99. DOI: 10.1111/jbfa.12409
  • Parker, R.J., Dao, M., Huang, H.W. ve Yan, Y.C. (2017). Disclosing material weakness in internal controls: does the gender of audit committee members matter?. Asia-Pacific Journal of Accounting and Economics, 24(3/4), 407-420. DOI: 10.1080/16081625.2015.1057190
  • Pais, C. ve Machado, F. (2021, June). The influence of auditor characteristics on audit quality. 2021 16th Iberian Conference on Information Systems and Technologies, 23 – 26 June 2021, Portugal, DOI: 10.23919/CISTI52073.2021.9476493
  • Peni, E. ve Vähämaa, S. (2010). Female executives and earnings management. Managerial Finance, 36(7), 629-645. DOI: 10.1108/03074351011050343
  • Powell, G.N. ve Butterfield, D.A. (2002). Exploring the influence of decision makers’ race and gender on actual promotions to top management. Personnel Psychology, 55(2), 397-428. DOI: 10.1111/j.1744-6570.2002.tb00115.x
  • Sellami, Y.M. ve Cherif, I. (2020). Female audit committee directorship and audit fees. Managerial Auditing Journal, 35(3), 398-428. DOI: 10.1108/MAJ-12-2018-2121
  • Simon, D.T. ve Francis, J.R. (1988). The effects of auditor change on audit fees: tests of price cutting and price recovery. Accounting Review, 63(2), 255-269.
  • Soepriyanto, G., Krisky, P., Indra, Y. ve Zudana, A. (2020). Female audit partners and accruals quality: Evidence from Indonesia. Journal of Accounting in Emerging Economies, 10(2), 305-319. DOI: 10.1108/JAEE-03-2019-0054
  • Tabachnick, B.G. ve Fidell, L.S. (2007). Using multivariate statistics (fifth edition). USA. Pearson/ Allyn ve Bacon.
  • Terjesen, S., Couto, E.B. ve Francisco, P.M. (2016). Does the presence of independent and female directors impact firm performance? A multi-country study of board diversity. Journal of Management and Governance, 20(3), 447-483. DOI: 10.1007/s10997-014-9307-8
  • Usman, M., Farooq, M.U., Zhang, J., Makki, M.A.M. ve Sun, J. (2019). She-E-Os and the cost of debt: do female CEOs pay less for credit?. The BE Journal of Economic Analysis and Policy, 19(1), DOI: 10.1515/bejeap-2018-0177
  • Whisenant, S., Sankaraguruswamy, S. ve Raghunandan, K. (2003). Evidence on the joint determination of audit and non-audit fees. Journal of Accounting Research, 41(4), 721-744. DOI: 10.1111/1475-679X.00121
  • Yang, S., Liu, Y. ve Mai, Q. (2019). Is the quality of female auditors really better? Evidence based on the Chinese a-share market. China Journal of Accounting Research, 11, 325.350. DOI: 10.1016/j.cjar.2018.07.004
  • Zhang, J.H. (2018). Accounting comparability, audit effort, and audit outcomes. Contemporary Accounting Research, 35(1), 245-276. DOI: 10.1111/1911-3846.12381

Denetçi Cinsiyeti ile Denetim Ücreti Arasındaki İlişki: Türkiye Örneği

Year 2023, Volume: 21 Issue: 2, 129 - 140, 24.06.2023

İlker Kıymetli Şen Serkan Terzi

https://doi.org/10.18026/cbayarsos.1133750
Cited By: 2

Abstract

Bu çalışmanın amacı, denetçi cinsiyeti ile denetim ücreti arasındaki ilişkinin incelenmesidir. Bu ilişkiyi tespit etmek için 2020 ve 2021 yıllarında Borsa İstanbul’da kote olan 434 şirketin verileri kullanılmıştır. Verilerin analizinde kullanılan değişkenler, literatürdeki çalışmalardan seçilmiştir. Çalışmada denetçi cinsiyetinin denetim ücreti üzerinde etkisi olup olmadığının belirlenmesinde çoklu doğrusal regresyon yöntemi kullanılmış olup, denetçi cinsiyetinin denetim ücreti üzerinde etkisi olduğu tespit edilmiştir. Ayrıca şirketin aktif büyüklüğü ve denetçi cinsiyeti ile denetim ücreti arasında pozitif ve anlamlı ilişki tespit edilmiştir.

Keywords

Cinsiyet Denetim Ücret

References

  • Abbott, L.J., Parker, S., Peters, G.F ve Raghunandan, K. (2003). The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice and Theory. 22(2), 17-32. DOI: 10.2308/aud.2003.22.2.17
  • Ahmed, A. ve Atif, M. (2021). Board gender composition and debt financing. International Journal of Finance and Economics, 26(2), 3075-3092. DOI: 10.1002/ijfe.1951
  • Ahmed, A., Atif, M. ve Gyapong, E. (2020). Boardroom gender diversity and CEO pay deviation: Australian evidence. Accounting and Finance, 61, 3135-3170. DOI: 10.1111/acfi.12696.
  • Aldamen, H., Hollindale, J. ve Ziegelmayer, J.L. (2018), Female audit committee members and their influence on audit fees. Accounting and Finance, 58, 57–89. DOI: 10.1111/acfi.12248
  • Alkebsee, R.H, Tian, G.L., Usman, M., Siddique, M.A ve Alhebry, A.A. (2021). Gender diversity in audit committees and audit fees: evidence from China. Managerial Auditing Journal, 36(1), 72-104. DOI: 10.1108/MAJ-06-2019-2326
  • Bhuiyan, B.U., Rahman, A. ve Sultana, N. (2020). Female tainted directors, financial reporting quality and audit fees. Journal of Contemporary Accounting and Economics, 16, 1-18. DOI: 10.1016/j.jcae.2020.100189
  • Birnberg, J.G. (2011). A proposed framework for behavioral accounting research. Behavioral Research in Accounting, 23(1), 1-43. DOI: 10.2308/bria.2011.23.1.1 Carter, M. E., Franco, F. ve Gine, M. (2017). Executive gender pay gaps: The roles of female risk aversion and board representation. Contemporary Accounting Research, 34(2), 1232-1264. DOI: 10.1111/1911-3846.12286
  • DeFond, M. ve Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275-326. DOI: 10.1016/j.jacceco.2014.09.002
  • Dragolas, G., Nerantzidis, M., Mitskinis, D. ve Tampakoudis, I. (2021). The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange. International Journal of Disclosure and Governance, 18, 24-41. DOI: 10.1057/s41310-020-00088-9
  • Gold, A., Hunton, J.E. ve Gomaa, M.I. (2009). The impact of client and auditor gender on auditors’ judgments. Accounting Horizons, 23(1), 1-18. DOI: 10.2308/acch.2009.23.1.1
  • Goodwin-Stewart, J. ve Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance, 46(3), 387-404. DOI: 10.1111/j.1467-629X.2006.00174.x
  • Gull, A.A., Atif, M., Issa, A., Usman, M. ve Siddique, M.A. (2021). Female CEO succession and audit fees: evidence from China. Managerial Auditing Journal, 36(3), 485-509. DOI: 10.1108/MAJ-09-2020-2824
  • Gull, A.A., Nekhili, M., Nagati, H. ve Chtioui, T. (2018). Beyond gender diversity: how specific attributes of female directors affect earnings management. The British Accounting Review, 50(3), 55-274. DOI: 10.1016/j.bar.2017.09.001
  • Gul, F. A., Srinidhi, B. ve Ng, A. C. (2011). Does board gender diversity improve the informativeness of stock prices?. Journal of Accounting and Economics, 51(3), 314-338. DOI: 10.1016/j.jacceco.2011.01.005
  • Gupta, V.K., Mortal, S., Chakrabarty, B., Guo, X. Ve Turban, D.B. (2020). CFO gender and financial statement irregularities. Academy of Management Journal, 63(3), 802-831. DOI: 10.5465/amj.2017.0713
  • Hao, J., Pham, V. ve Guo, M. (2022). The gender effects of audit partners on audit outcomes: evidence of rule 3211 adoption. Journal of Business Ethics, 177(4), 275-304. DOI: 10.1007/s10551-020-04732-w
  • Hardies, K., Breesch, D. ve Branson, J. (2015). The female audit fee premium. Auditing: A Journal of Practice & Theory, 34(4), 171-195. DOI: 10.2308/ajpt-51079
  • Hardies, K., Breesch, D. ve Branson, J. (2016). “Do (fe)male auditors impair audit quality? Evidence from going-concern opinions. European Accounting Review, 25(1), 7-34. DOI: 10.1080/09638180.2014.921445
  • Harjoto, M.A., Laksmana, I. ve Lee, R. (2015). The impact of demographic characteristics of CEOs and directors on audit fees and audit delay. Managerial Auditing Journal, 30(8/9), 963-997. DOI: 10.1108/MAJ-01-2015-1147
  • Hogan, C.E. ve Wilkins, M.S. (2008). Evidence on the audit risk model: do auditors increase audit fees in the presence of internal control deficiencies?. Contemporary Accounting Research, 25(1), 219-242. DOI: 10.1506/car.25.1.9
  • Ittonen, K. ve Peni, E. (2012). Auditor’s gender and audit fees. International Journal of Auditing, 16, 1-18. DOI: 10.1111/j.1099-1123.2011.00438.x
  • Ittonen, K., Miettinen, J. ve Vähämaa, S. (2010). Does female representation on audit committees affect audit fees?. Quarterly Journal of Finance and Accounting, 49(3/4), 113-139.
  • Ittonen, K., Vähämaa, E. ve Vähämaa, S. (2013). Female auditors and accruals quality. Accounting Horizons, 27(2), 205-228. DOI: 10.2308/acch-50400
  • Kıymetli Şen, İ. ve Hatunoğlu, Z. (2019). Kurumsal sosyal sorumluluk raporlamasını etkileyen faktörler: Borsa İstanbul örneği. Muhasebe ve Denetime Bakış Dergisi, (58), 51-62.
  • Khlif, H. ve Achek, I. (2017). Gender in accounting research: a review. Managerial Auditing Journal, 32(6), 627-655. DOI: 10.1108/MAJ-02-2016-1319
  • Krishnan, G. V. ve Parsons, L. M. (2008). Getting to the bottom line: An exploration of gender and earnings quality. Journal of Business Ethics, 78(1–2), 65–76. DOI: 10.1007/s10551-006-9314-z
  • Lai, K.M., Srinidhi, B., Gul, F.A. ve Tsui, J.S. (2017). Board gender diversity, auditor fees, and auditor choice. Contemporary Accounting Research, 34(3), 1681-1714. DOI: 10.1111/1911-3846.12313
  • Li, W. ve Shi, D. (2012, October). Audit quality, audit fees and gender. 2012 International Conference on Information Management, Innovation Management and Industrial Engineering, 20-21 October 2012, Sanya, DOI: 10.1109/ICIII.2012.6339987
  • Loukil, L. (2014). Audit committees and audit fees: an empirical study in large French listed companies, JABMJournal of Accounting-Business and Management, 21(2), 36-53.
  • Mensi-Klarbach, H. (2014). Gender in top management research. Management Research Review, 37(6), 538-552. DOI: 10.1108/MRR-03-2013-0066
  • Miglani, S. ve Ahmed, K. (2019). Gender diversity on audit committees and its impact on audit fees: evidence from India. Accounting Research Journal, 32(4), 568-586. DOI: 10.1108/ARJ-01-2018-0001
  • Montenegro, T.M. ve Bras, F.A. (2015). Audit quality: does gender composition of audit firms matter?. Spanish Journal of Finance and Accounting, 44(3), 264-297. DOI: 10.1080/02102412.2015.1035578
  • Nan-wei, H., Wen-si, O. ve Ning-jiao, D. (2014, August). Research on auditors’ gender and audit fees. 2014 International Conference on Management Science & Engineering, 17-19 August 2014, Finland, DOI: 10.1109/ICMSE.2014.6930381
  • Nekhili, M., Chakroun, H. ve Chtioui, T. (2018). Women’s leadership and firm performance: family versus nonfamily firms. Journal of Business Ethics, 153(2), 291-316. DOI: 10.1007/s10551-016-3340-2
  • Nekhili, M., Gull, A.A., Chtioui, T. ve Radhouane, I. (2020). Gender-diverse boards and audit fees: what difference does gender quota legislation make?. Journal of Business Finance and Accounting, 47 (1/2), 52-99. DOI: 10.1111/jbfa.12409
  • Parker, R.J., Dao, M., Huang, H.W. ve Yan, Y.C. (2017). Disclosing material weakness in internal controls: does the gender of audit committee members matter?. Asia-Pacific Journal of Accounting and Economics, 24(3/4), 407-420. DOI: 10.1080/16081625.2015.1057190
  • Pais, C. ve Machado, F. (2021, June). The influence of auditor characteristics on audit quality. 2021 16th Iberian Conference on Information Systems and Technologies, 23 – 26 June 2021, Portugal, DOI: 10.23919/CISTI52073.2021.9476493
  • Peni, E. ve Vähämaa, S. (2010). Female executives and earnings management. Managerial Finance, 36(7), 629-645. DOI: 10.1108/03074351011050343
  • Powell, G.N. ve Butterfield, D.A. (2002). Exploring the influence of decision makers’ race and gender on actual promotions to top management. Personnel Psychology, 55(2), 397-428. DOI: 10.1111/j.1744-6570.2002.tb00115.x
  • Sellami, Y.M. ve Cherif, I. (2020). Female audit committee directorship and audit fees. Managerial Auditing Journal, 35(3), 398-428. DOI: 10.1108/MAJ-12-2018-2121
  • Simon, D.T. ve Francis, J.R. (1988). The effects of auditor change on audit fees: tests of price cutting and price recovery. Accounting Review, 63(2), 255-269.
  • Soepriyanto, G., Krisky, P., Indra, Y. ve Zudana, A. (2020). Female audit partners and accruals quality: Evidence from Indonesia. Journal of Accounting in Emerging Economies, 10(2), 305-319. DOI: 10.1108/JAEE-03-2019-0054
  • Tabachnick, B.G. ve Fidell, L.S. (2007). Using multivariate statistics (fifth edition). USA. Pearson/ Allyn ve Bacon.
  • Terjesen, S., Couto, E.B. ve Francisco, P.M. (2016). Does the presence of independent and female directors impact firm performance? A multi-country study of board diversity. Journal of Management and Governance, 20(3), 447-483. DOI: 10.1007/s10997-014-9307-8
  • Usman, M., Farooq, M.U., Zhang, J., Makki, M.A.M. ve Sun, J. (2019). She-E-Os and the cost of debt: do female CEOs pay less for credit?. The BE Journal of Economic Analysis and Policy, 19(1), DOI: 10.1515/bejeap-2018-0177
  • Whisenant, S., Sankaraguruswamy, S. ve Raghunandan, K. (2003). Evidence on the joint determination of audit and non-audit fees. Journal of Accounting Research, 41(4), 721-744. DOI: 10.1111/1475-679X.00121
  • Yang, S., Liu, Y. ve Mai, Q. (2019). Is the quality of female auditors really better? Evidence based on the Chinese a-share market. China Journal of Accounting Research, 11, 325.350. DOI: 10.1016/j.cjar.2018.07.004
  • Zhang, J.H. (2018). Accounting comparability, audit effort, and audit outcomes. Contemporary Accounting Research, 35(1), 245-276. DOI: 10.1111/1911-3846.12381
There are 48 citations in total.

Details

Primary Language Turkish
Subjects Economic Theory (Other)
Journal Section Articles
Authors

İlker Kıymetli Şen 0000-0001-6175-3397

Serkan Terzi 0000-0003-0151-8082

Publication Date June 24, 2023
Published in Issue Year 2023 Volume: 21 Issue: 2

Cite

APA Kıymetli Şen, İ., & Terzi, S. (2023). Denetçi Cinsiyeti ile Denetim Ücreti Arasındaki İlişki: Türkiye Örneği. Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 21(2), 129-140. https://doi.org/10.18026/cbayarsos.1133750

Cited By

YÖNETSEL YETENEK, FİNANSAL BAŞARISIZLIK VE SÜREKLİLİĞİN DENETİM ÜCRETİNE ETKİSİ: TÜRKİYE BULGULARI
Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
https://doi.org/10.36543/kauiibfd.2023.023
GERÇEĞE UYGUN DEĞER ÖLÇÜMÜNE İLİŞKİN AÇIKLAMALARIN DENETİM ÜCRETİNE ETKİSİ: BORSA İSTANBUL ÖRNEĞİ
İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi
https://doi.org/10.46928/iticusbe.1170118
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