AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY

Koray Tuan; Mehmet Ünsal Memiş; Faruk Kaygusuz; Zeinab Chegini

doi:10.35379/cusosbil.679252

AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY

Abstract

Lengthy delays in the publication of financial reports may adversely affect the efficiency of capital markets. The current study investigates the effect of auditing firm rotation on financial report disclosure dates. Accordingly, 1.200 company-year observations obtained from annual reports of non-financial institutions traded on the Borsa Istanbul for the years 2010-2017 are analyzed. The results of the current study indicate that there is a statistically significant positive relationship between financial report disclosure dates and audit firm rotation. In other words, financial report delay is longer following audit firm rotation. The results of the study are expected to provide benefits to regulatory authorities in the publication of timely financial reports necessary for the effective functioning of the capital market.

Keywords

Audit Firm Rotation,Financial Reporting,Audit Report Delay

References

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Details

Primary Language

English

Subjects

-

Journal Section

Research Article

Authors

Koray Tuan ^*
0000-0002-2168-6481
Türkiye

Mehmet Ünsal Memiş
0000-0003-1970-0480
Türkiye

Faruk Kaygusuz
0000-0001-6862-7238
Türkiye

Zeinab Chegini
0000-0002-5210-1861
Iran

Publication Date

April 20, 2020

Submission Date

January 23, 2020

Acceptance Date

February 6, 2020

Published in Issue

Year 2020 Volume: 29 Number: 1

DOI

https://doi.org/10.35379/cusosbil.679252

IZ

https://izlik.org/JA69SZ42MB

Cite

RIS / Bibtex

APA

Tuan, K., Memiş, M. Ü., Kaygusuz, F., & Chegini, Z. (2020). AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 29(1), 29-41. https://doi.org/10.35379/cusosbil.679252

AMA

1.Tuan K, Memiş MÜ, Kaygusuz F, Chegini Z. AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 2020;29(1):29-41. doi:10.35379/cusosbil.679252

Chicago

Tuan, Koray, Mehmet Ünsal Memiş, Faruk Kaygusuz, and Zeinab Chegini. 2020. “AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY”. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 29 (1): 29-41. https://doi.org/10.35379/cusosbil.679252.

EndNote

Tuan K, Memiş MÜ, Kaygusuz F, Chegini Z (April 1, 2020) AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 29 1 29–41.

IEEE

[1]K. Tuan, M. Ü. Memiş, F. Kaygusuz, and Z. Chegini, “AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, vol. 29, no. 1, pp. 29–41, Apr. 2020, doi: 10.35379/cusosbil.679252.

ISNAD

Tuan, Koray - Memiş, Mehmet Ünsal - Kaygusuz, Faruk - Chegini, Zeinab. “AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY”. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 29/1 (April 1, 2020): 29-41. https://doi.org/10.35379/cusosbil.679252.

JAMA

1.Tuan K, Memiş MÜ, Kaygusuz F, Chegini Z. AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 2020;29:29–41.

MLA

Tuan, Koray, et al. “AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY”. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, vol. 29, no. 1, Apr. 2020, pp. 29-41, doi:10.35379/cusosbil.679252.

Vancouver

1.Koray Tuan, Mehmet Ünsal Memiş, Faruk Kaygusuz, Zeinab Chegini. AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 2020 Apr. 1;29(1):29-41. doi:10.35379/cusosbil.679252

AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY

AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY

Abstract

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References

Details

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Cited By

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The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market

Denetim Raporu Gecikmesi Üzerinde Denetçi Görüşünün, Denetçi ve Denetim Şirketi Değişiminin Etkisi: BIST’te Bir Uygulama