This study investigates the determinants of going-concern modified audit opinions by using logistic regression method on the sample of industry firms listed on Istanbul Stock Exchange for the period of 2011-2015. The results shows that prior audit opinion and audit report lag are the significantly most effective variables on the identification of going-concern modified opinions.
Bu çalışma, Borsa İstanbul’da 2011-2015 döneminde işlem gören sınai işletmeler örnekleminde lojistik regresyon yöntemi kullanılarak, işletmenin sürekliliğine ilişkin belirsizlikler içeren olumlu görüş dışı denetim görüşünün belirleyicilerini araştırmaktadır. Çalışma sonuçları, önceki denetim görüşü ve denetim rapor gecikmesi değişkenlerinin işletmenin sürekliliğine ilişkin belirsizlik içeren olumlu olmayan denetim görüşlerinin belirlenmesinde istatistiksel olarak anlamlı en etkili değişkenler olduğunu göstermiştir.
Denetim görüşleri işletmenin sürekliliğine ilişkin olumlu görüş dışındaki denetim görüşleri lojistik regresyon
Primary Language | Turkish |
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Subjects | Business Administration |
Journal Section | MAIN SECTION |
Authors | |
Publication Date | March 30, 2017 |
Submission Date | January 24, 2017 |
Published in Issue | Year 2017 Volume: 19 Issue: 1 |
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