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

Öz

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.

Anahtar Kelimeler

Audit Firm Rotation,Financial Reporting,Audit Report Delay

Kaynakça

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Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

Araştırma Makalesi

Yazarlar

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

Yayımlanma Tarihi

20 Nisan 2020

Gönderilme Tarihi

23 Ocak 2020

Kabul Tarihi

6 Şubat 2020

Yayımlandığı Sayı

Yıl 2020 Cilt: 29 Sayı: 1

DOI

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

IZ

https://izlik.org/JA69SZ42MB

Kaynak Göster

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, ve 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 (01 Nisan 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, ve Z. Chegini, “AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, c. 29, sy 1, ss. 29–41, Nis. 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 (01 Nisan 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, vd. “AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY”. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, c. 29, sy 1, Nisan 2020, ss. 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. 01 Nisan 2020;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

Öz

Anahtar Kelimeler

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Birincil Dil

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Bölüm

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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