The purpose of this study is to examine the impact of the key audit matter reporting in auditor’s report on audit quality. For this purpose, 217 companies traded in Borsa Istanbul between 2017-2020 were used in the analysis. The variables used in the analysis were selected from studies in the literature. The relationship between audit quality and key audit matters reporting was analyzed using the Modified Jones Model. Besides, other variables related to audit quality were also included in the analysis. In this study, a significant relationship was found between key audit matters reporting and audit quality. However, some control variables (financial leverage ratio, business complexity ratio, company size, ratio of cash flows from operating activities to total assets and corporate age) have been found to be effective on audit quality.
Abid, A., Shaique, M. & Haq, M.A. (2018). Do big four auditors always provide higher audit quality? evidence from Pakistan. International Journal Financial Studies, 6(58), 1-22. http://dx.doi.org/10.3390/ijfs6020058
Aksoy, T. & Bicer, A.A. (2021). Common audit deficiencies under the audit quality microscope. In: Auditing Ecosystem and Strategic Accounting in the Digital Era. Contributions to Finance and Accounting. Springer Nature AG, Cham, Switzerland. https://doi.org/10.1007/978-3-030-72628-7_14
Barghathi, Y., Mirani, S. & Khanb, N.U. (2021). Audit quality and earnings management after communicating key audit matters (KAMs) in the UAE – audacity and auditors’ perspectives. Accounting and Management Information Systems, 20(2), 173-198. http://dx.doi.org/10.24818/jamis.2021.02001
Bartov, E., Gul, F.A. & Tsui, J.S.L. (2001). Discretionary-accurals models and audit qualifications. Journal of Accounting and Economics, 30(3), 421-452. https://doi.org/10.1016/S0165-4101(01)00015-5
Bedard, J., Sutton, S.G., Arnold, V. & Phillips, J.R. (2012). Another piece of the ‘‘expectations gap”: what do investors know about auditor involvement with information in the annual report?. Current Issues in Auditing, 6(1), A17–A30, https://doi.org/10.2308/ciia-50120
Brown, H.S., DeJong, M. & Levy, D.L. (2009). Building institutions based on information disclosure: lessons from Gri’s sustainable reporting. Journal of Cleaner Production, 17(6), 571-580. https://doi.org/10.1016/j.jclepro.2008.12.009
Carey, P. & Simnett, R. (2006). Audit partner tenure and audit quality. The Accounting Review, 81(3), 653-676.
Chiu, S.C., Chien, C.C. & Lin, H.C. (2017). Audit quality following the Public Company Accounting Oversight Board’s operation. Corporate Governance, 17(5), 927-946. https://doi.org/10.1108/CG-02-2017-0026
Church, B.K., Davis, S.M. & McCracken, S.A. (2008). The auditor’s reporting model: a literature overview and research synthesis. Accounting Horizons, 22(1), 69-90. https://doi.org/10.2308/acch.2008.22.1.69
Ciğer, A., Vardar, G.Ç. & Kınay B. (2018). Bağımsız denetçi raporlarında yer alan kilit denetim konularının analizi: Borsa İstanbul örneği. Mali Çözüm Dergisi, 29(153), 109-148.
Çakalı, K.R. (2021). Bağımsız Denetim Raporlarında Yeni Uygulama: Kilit Denetim Konularının Raporlanması ve BİST 100 Analizi. Denetişim, 12(23), 60-77.
Daniels, B.W. & Booker, Q. (2011). The effects of audit firm rotation on perceived auditor independence and audit quality. Research in Accounting Regulation, 23(1), 78-82. https://doi.org/10.1016/j.racreg.2011.03.008
DeAngelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199. https://doi.org/10.1016/0165-4101(81)90002-1
Deegan, C. (2002). Introduction: the legitimacy effect of social and environmental disclosures: a theoretical foundation. Accounting, Auditing and Accountability Journal, 15(3), 282-311. https://doi.org/10.1108/09513570210435852
Eshleman, J.D. & Guo, P. (2014). Do Big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor?. Auditing: A Journal of Practice & Theory American Accounting Association, 33(4), 197–219. https://doi.org/10.2308/ajpt-50792
Francis, J.R. (2004). What do we know about audit quality?. The British Accounting Review, (36), 345-368. https://doi.org/10.1016/j.bar.2004.09.003
Francis, J.R. & Yu, M.D. (2009). Big 4 office size and audit quality. The Accounting Review, 84(5), 1521-1552. https://doi.org/10.2308/accr.2009.84.5.1521
Gray, R., Kouhy, R. & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77. https://doi.org/10.1108/09513579510146996
Gutierrez, E., Minutti-Meza, M., Tatum, K.W. & Vulcheva, M. (2018). Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies, 23(4), 1543-1587. https://doi.org/10.1007/s11142-018-9464-0
Hosseinniakani, S.M., Inacio, H. & Mota, R. (2014). A review on audit quality factors. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(2), 243-254. http://dx.doi.org/10.6007/IJARAFMS/v4-i2/861
Imen, F. & Anis, J. (2021). The Moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia. EuroMed Journal of Business, 16(4), 416-430. https://doi.org/10.1108/EMJB-03-2020-0024
Islam, M.A. & Deegan, C. (2010). Media pressures and corporate disclosure of social responsibility performance information: a study of two global clothing and sports retail companies. Accounting and Business Research, 40(2), 131-148. https://doi.org/10.1080/00014788.2010.9663388
James, I.O. & Izien, O.F. (2014). Audit firm characteristics and audit quality in Nigeria. International Journal of Business and Economics Research, 3(5), 187-195. https://doi.org/10.11648/j.ijber.20140305.14
Karapınar, A. & Dölen, T. (2020). Bağımsız denetim raporlarında kilit denetim konusu açıklamaları: Türkiye örneği. Muhasebe Bilim Dünyası Dergisi, 22(4), 763-780. https://doi.org/10.31460/mbdd.781322
Keskin, D.A., Tutar, S., Öktem, B. & Akçay, B. (2020). Arı okunabilirlik endeksine göre cinsiyetin kilit denetim konularının okunabilirliği üzerine etkisi: Sektörel bir inceleme. Marmara Üniversitesi Öneri Dergisi, 15(53), 209-228. https://doi.org/10.14783/maruoneri.676725
Kıymetli Şen, İ. & Hatunoğlu, Z. (2019). Kurumsal sosyal sorumluluk raporlamasını etkileyen faktörler: Borsa İstanbul örneği. Muhasebe ve Denetime Bakış Dergisi, (58), 51-62.
Kitiwong, W. & Srijunpetch, N. (2020). Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality. Managerial Auditing Journal, 35(8), 1095-1119. https://doi.org/10.1108/MAJ-09-2019-2410
Khurana, I.K, Lundstrom, N.G. & Raman, K.K. (2021). PCAOB inspections and the differential audit quality effect for Big 4 and Non–Big 4 US auditors. Contemporary Accounting Research, 38(1), 376–411. https://doi.org/10.1111/1911-3846.12636
Lal Joshi, P. & Gao, S.S. (2009). Multinational corporations' corporate social and environmental disclosures (CSED) on web sites. International Journal of Commerce and Management, 19(1), 27-44. https://doi.org/10.1108/10569210910939654
Li, F. (2008). Annual report readability, current earning, and earning persistence. Journal of Accounting and Economics, 45(2–3), 221-247. https://doi.org/10.1016/j.jacceco.2008.02.003
Li, H. (2017). The benefit of adding key audit matters to the auditing report, advances in economics. Business and Management Research, 49, 21-24.
Liu, Z. & Ouyang, B. (2014). Research and development intensity and audit fees. Journal of Business, Economics & Finance, 3(3), 328-340.
Mohapatra, P., Dayanandan, A., Kuntluru, S. & Athira, A. (2021). audit partner rotation, and its impact on audit quality: evidence from India. Cogent Economics & Finance, 9, 1-20. https://doi.org/10.1080/23322039.2021.1938379
Nugroho, B. & Fitriany, F. (2019). Impact of abnormal audit fees on audit opinion and quality in ASEAN countries. Pertanika Journals Social Sciences & Humanities, 27(3), 1959-1977.
Özcan, A. (2021). What Factors affect the disclosure of key audit matters? evidence from manufacturing firms. Uluslararası Yönetim İktisat ve İşletme Dergisi, 17(1), 149-161. http://dx.doi.org/10.17130/ijmeb.796444
Reid, L.C., Carcello, J.V., Li, C. & Neal, T.L. (2019). Impact of auditor report changes on financial reporting quality and audit costs: evidence from United Kingdom. Contemporary Accounting Research, 36(3), 1501-1539. http://dx.doi.org/10.1111/1911-3846.12486
Rezaei, F.M., Faraji, O. & Heidary, Z. (2021). Audit partner quality, audit opinions and restatements: evidence from Iran. International Journal of Disclosure and Governance, 18, 106-119. https://doi.org/10.1057/s41310-020-00083-0
Sirois, L.P, Bedard, J. & Bera, P. (2018). The informational value of key audit matters in the auditor’s report: evidence from an eye-tracking study. Accounting Horizons, 32(2), 141–162. https://doi.org/10.2308/acch-52047
Smith, J.E. & Smith, N.P. (1971). Readability: a measure of the performance of the communication function of financial reporting. The Accounting Review, 46(3), 552-561.
Soliman, M.M. & Elsalam, M.A. (2012). Corporate governance practices and audit quality: an empirical study of the listed companies in Egypt. World Academy of Science, Engineering and Technology, 71, 1292-1297. https://doi.org/10.5281/zenodo.1082865
Suttipun, M. (2020a). The factors influencing key audit matters reporting in Thailand. Asian Journal of Accounting Perpectives, 13(1), 26-39. https://doi.org/10.22452/AJAP.vol13no1.2
Suttipun, M. (2020b). External auditor and KAMS reporting in alternative capital market of Thailand. Meditari Accountancy Research, 30(1), 74-93. https://doi.org/10.1108/MEDAR-04-2020-0850
Suttipun, M. (2020c). KAM Reporting and common share price of listed companies in the market of alternative investment from Thailand. Academy of Accounting and Financial Studies Journal, 24(3), 1-10.
Suttipun, M. (2021). Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand. Journal of Applied Accounting Research, 22(5), 869-882. https://doi.org/10.1108/JAAR-10-2020-0210
Tabachnick, B.G. & Fidell, L.S. (2007). Using multivariate statistics (fifth edition). USA: Pearson/ Allyn ve Bacon.
Temi̇z, H., Acar, M. & Durmaz, Ş. (2020). Kilit denetim konularının denetim raporlarının bilgilendiriciliği ve güvenilirliği üzerindeki etkisi: profesyonel olmayan yatırımcılar üzerine bir araştırma. Ida Academia Muhasebe ve Maliye Dergisi, 3(1), 20-41.
Terzi, S., Kıymetli Şen, İ. & Solak, B. (2014). Kurumsal yönetim uygulamalarının denetim kalitesine etkisi: Borsa İstanbul’da ampirik bir araştırma. Uluslararası Yönetim İktisat ve İşletme Dergisi, 10(23), 191-206. http://dx.doi.org/10.17130/ijmeb.2014.10.23.652
Uzay, Ş. & Köylü, Ç. (2018). Kilit denetim konuları: Borsa İstanbul üzerine bir araştırma. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, (52), 47-70. https://doi.org/10.18070/erciyesiibd.439076
Varıcı, İ. & Kalıpçı Çağıran, F. (2021). Kilit denetim konularına etki eden faktörler: BIST Kobi örneği. International Journal of Economic and Administrative Studies, 32, 87-106. https://doi.org/10.18092/ulikidince.905561
Yalçın, N. (2020). Raporlanan kilit denetim konularının sayısını etkileyen faktörler: Borsa Istanbul’da bir uygulama. İşletme Araştırmaları Dergisi, 12(4), 4220-4230, https://doi.org/10.20491/isarder.2020.1101
Zeng, Y., Zhang, J.H., Zhang, J. & Zhang, M. (2021). Key audit matters reports in China: their descriptions and implications of audit quality. Accounting Horizons, 35(2), 167-192. https://doi.org/10.2308/HORIZONS-19-189
Wuttichindanon, S. & Issarawornrawanich, P. (2020). Determining factors of key audit matter disclosure in Thailand. Pacific Accounting Review, 32(4), 563-584. http://dx.doi.org/10.1108/PAR-01-2020-0004
Bu çalışmanın amacı denetçi raporunda kilit denetim konularının raporlanmasının denetim kalitesi üzerindeki etkisinin incelenmesidir. Bu amaç için Borsa İstanbul’da 2017-2020 yılları arasında işlem gören 217 şirket analizde kullanılmıştır. Analizde kullanılan değişkenler, literatürdeki çalışmalardan seçilmiştir. Denetim kalitesi ile kilit denetim konuları raporlaması arasındaki ilişki Düzeltilmiş Jones Modeli kullanılarak analiz edilmiştir. Bunun yanında denetim kalitesi ile ilgili diğer değişkenler de analize dahil edilmiştir. Çalışmada, kilit denetim konularının raporlanması ile denetim kalitesi arasında anlamlı ilişki tespit edilmiştir. Bununla birlikte bazı kontrol değişkenlerinin (finansal kaldıraç oranı, iş karmaşıklığı düzeyi, işletmenin büyüklüğü, esas faaliyetlerden nakit akışlarının toplam aktife oranı ve şirketin yaşı) denetim kalitesi üzerinde etkili olduğu tespit edilmiştir.
Abid, A., Shaique, M. & Haq, M.A. (2018). Do big four auditors always provide higher audit quality? evidence from Pakistan. International Journal Financial Studies, 6(58), 1-22. http://dx.doi.org/10.3390/ijfs6020058
Aksoy, T. & Bicer, A.A. (2021). Common audit deficiencies under the audit quality microscope. In: Auditing Ecosystem and Strategic Accounting in the Digital Era. Contributions to Finance and Accounting. Springer Nature AG, Cham, Switzerland. https://doi.org/10.1007/978-3-030-72628-7_14
Barghathi, Y., Mirani, S. & Khanb, N.U. (2021). Audit quality and earnings management after communicating key audit matters (KAMs) in the UAE – audacity and auditors’ perspectives. Accounting and Management Information Systems, 20(2), 173-198. http://dx.doi.org/10.24818/jamis.2021.02001
Bartov, E., Gul, F.A. & Tsui, J.S.L. (2001). Discretionary-accurals models and audit qualifications. Journal of Accounting and Economics, 30(3), 421-452. https://doi.org/10.1016/S0165-4101(01)00015-5
Bedard, J., Sutton, S.G., Arnold, V. & Phillips, J.R. (2012). Another piece of the ‘‘expectations gap”: what do investors know about auditor involvement with information in the annual report?. Current Issues in Auditing, 6(1), A17–A30, https://doi.org/10.2308/ciia-50120
Brown, H.S., DeJong, M. & Levy, D.L. (2009). Building institutions based on information disclosure: lessons from Gri’s sustainable reporting. Journal of Cleaner Production, 17(6), 571-580. https://doi.org/10.1016/j.jclepro.2008.12.009
Carey, P. & Simnett, R. (2006). Audit partner tenure and audit quality. The Accounting Review, 81(3), 653-676.
Chiu, S.C., Chien, C.C. & Lin, H.C. (2017). Audit quality following the Public Company Accounting Oversight Board’s operation. Corporate Governance, 17(5), 927-946. https://doi.org/10.1108/CG-02-2017-0026
Church, B.K., Davis, S.M. & McCracken, S.A. (2008). The auditor’s reporting model: a literature overview and research synthesis. Accounting Horizons, 22(1), 69-90. https://doi.org/10.2308/acch.2008.22.1.69
Ciğer, A., Vardar, G.Ç. & Kınay B. (2018). Bağımsız denetçi raporlarında yer alan kilit denetim konularının analizi: Borsa İstanbul örneği. Mali Çözüm Dergisi, 29(153), 109-148.
Çakalı, K.R. (2021). Bağımsız Denetim Raporlarında Yeni Uygulama: Kilit Denetim Konularının Raporlanması ve BİST 100 Analizi. Denetişim, 12(23), 60-77.
Daniels, B.W. & Booker, Q. (2011). The effects of audit firm rotation on perceived auditor independence and audit quality. Research in Accounting Regulation, 23(1), 78-82. https://doi.org/10.1016/j.racreg.2011.03.008
DeAngelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199. https://doi.org/10.1016/0165-4101(81)90002-1
Deegan, C. (2002). Introduction: the legitimacy effect of social and environmental disclosures: a theoretical foundation. Accounting, Auditing and Accountability Journal, 15(3), 282-311. https://doi.org/10.1108/09513570210435852
Eshleman, J.D. & Guo, P. (2014). Do Big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor?. Auditing: A Journal of Practice & Theory American Accounting Association, 33(4), 197–219. https://doi.org/10.2308/ajpt-50792
Francis, J.R. (2004). What do we know about audit quality?. The British Accounting Review, (36), 345-368. https://doi.org/10.1016/j.bar.2004.09.003
Francis, J.R. & Yu, M.D. (2009). Big 4 office size and audit quality. The Accounting Review, 84(5), 1521-1552. https://doi.org/10.2308/accr.2009.84.5.1521
Gray, R., Kouhy, R. & Lavers, S. (1995). Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47-77. https://doi.org/10.1108/09513579510146996
Gutierrez, E., Minutti-Meza, M., Tatum, K.W. & Vulcheva, M. (2018). Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies, 23(4), 1543-1587. https://doi.org/10.1007/s11142-018-9464-0
Hosseinniakani, S.M., Inacio, H. & Mota, R. (2014). A review on audit quality factors. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(2), 243-254. http://dx.doi.org/10.6007/IJARAFMS/v4-i2/861
Imen, F. & Anis, J. (2021). The Moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia. EuroMed Journal of Business, 16(4), 416-430. https://doi.org/10.1108/EMJB-03-2020-0024
Islam, M.A. & Deegan, C. (2010). Media pressures and corporate disclosure of social responsibility performance information: a study of two global clothing and sports retail companies. Accounting and Business Research, 40(2), 131-148. https://doi.org/10.1080/00014788.2010.9663388
James, I.O. & Izien, O.F. (2014). Audit firm characteristics and audit quality in Nigeria. International Journal of Business and Economics Research, 3(5), 187-195. https://doi.org/10.11648/j.ijber.20140305.14
Karapınar, A. & Dölen, T. (2020). Bağımsız denetim raporlarında kilit denetim konusu açıklamaları: Türkiye örneği. Muhasebe Bilim Dünyası Dergisi, 22(4), 763-780. https://doi.org/10.31460/mbdd.781322
Keskin, D.A., Tutar, S., Öktem, B. & Akçay, B. (2020). Arı okunabilirlik endeksine göre cinsiyetin kilit denetim konularının okunabilirliği üzerine etkisi: Sektörel bir inceleme. Marmara Üniversitesi Öneri Dergisi, 15(53), 209-228. https://doi.org/10.14783/maruoneri.676725
Kıymetli Şen, İ. & Hatunoğlu, Z. (2019). Kurumsal sosyal sorumluluk raporlamasını etkileyen faktörler: Borsa İstanbul örneği. Muhasebe ve Denetime Bakış Dergisi, (58), 51-62.
Kitiwong, W. & Srijunpetch, N. (2020). Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality. Managerial Auditing Journal, 35(8), 1095-1119. https://doi.org/10.1108/MAJ-09-2019-2410
Khurana, I.K, Lundstrom, N.G. & Raman, K.K. (2021). PCAOB inspections and the differential audit quality effect for Big 4 and Non–Big 4 US auditors. Contemporary Accounting Research, 38(1), 376–411. https://doi.org/10.1111/1911-3846.12636
Lal Joshi, P. & Gao, S.S. (2009). Multinational corporations' corporate social and environmental disclosures (CSED) on web sites. International Journal of Commerce and Management, 19(1), 27-44. https://doi.org/10.1108/10569210910939654
Li, F. (2008). Annual report readability, current earning, and earning persistence. Journal of Accounting and Economics, 45(2–3), 221-247. https://doi.org/10.1016/j.jacceco.2008.02.003
Li, H. (2017). The benefit of adding key audit matters to the auditing report, advances in economics. Business and Management Research, 49, 21-24.
Liu, Z. & Ouyang, B. (2014). Research and development intensity and audit fees. Journal of Business, Economics & Finance, 3(3), 328-340.
Mohapatra, P., Dayanandan, A., Kuntluru, S. & Athira, A. (2021). audit partner rotation, and its impact on audit quality: evidence from India. Cogent Economics & Finance, 9, 1-20. https://doi.org/10.1080/23322039.2021.1938379
Nugroho, B. & Fitriany, F. (2019). Impact of abnormal audit fees on audit opinion and quality in ASEAN countries. Pertanika Journals Social Sciences & Humanities, 27(3), 1959-1977.
Özcan, A. (2021). What Factors affect the disclosure of key audit matters? evidence from manufacturing firms. Uluslararası Yönetim İktisat ve İşletme Dergisi, 17(1), 149-161. http://dx.doi.org/10.17130/ijmeb.796444
Reid, L.C., Carcello, J.V., Li, C. & Neal, T.L. (2019). Impact of auditor report changes on financial reporting quality and audit costs: evidence from United Kingdom. Contemporary Accounting Research, 36(3), 1501-1539. http://dx.doi.org/10.1111/1911-3846.12486
Rezaei, F.M., Faraji, O. & Heidary, Z. (2021). Audit partner quality, audit opinions and restatements: evidence from Iran. International Journal of Disclosure and Governance, 18, 106-119. https://doi.org/10.1057/s41310-020-00083-0
Sirois, L.P, Bedard, J. & Bera, P. (2018). The informational value of key audit matters in the auditor’s report: evidence from an eye-tracking study. Accounting Horizons, 32(2), 141–162. https://doi.org/10.2308/acch-52047
Smith, J.E. & Smith, N.P. (1971). Readability: a measure of the performance of the communication function of financial reporting. The Accounting Review, 46(3), 552-561.
Soliman, M.M. & Elsalam, M.A. (2012). Corporate governance practices and audit quality: an empirical study of the listed companies in Egypt. World Academy of Science, Engineering and Technology, 71, 1292-1297. https://doi.org/10.5281/zenodo.1082865
Suttipun, M. (2020a). The factors influencing key audit matters reporting in Thailand. Asian Journal of Accounting Perpectives, 13(1), 26-39. https://doi.org/10.22452/AJAP.vol13no1.2
Suttipun, M. (2020b). External auditor and KAMS reporting in alternative capital market of Thailand. Meditari Accountancy Research, 30(1), 74-93. https://doi.org/10.1108/MEDAR-04-2020-0850
Suttipun, M. (2020c). KAM Reporting and common share price of listed companies in the market of alternative investment from Thailand. Academy of Accounting and Financial Studies Journal, 24(3), 1-10.
Suttipun, M. (2021). Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand. Journal of Applied Accounting Research, 22(5), 869-882. https://doi.org/10.1108/JAAR-10-2020-0210
Tabachnick, B.G. & Fidell, L.S. (2007). Using multivariate statistics (fifth edition). USA: Pearson/ Allyn ve Bacon.
Temi̇z, H., Acar, M. & Durmaz, Ş. (2020). Kilit denetim konularının denetim raporlarının bilgilendiriciliği ve güvenilirliği üzerindeki etkisi: profesyonel olmayan yatırımcılar üzerine bir araştırma. Ida Academia Muhasebe ve Maliye Dergisi, 3(1), 20-41.
Terzi, S., Kıymetli Şen, İ. & Solak, B. (2014). Kurumsal yönetim uygulamalarının denetim kalitesine etkisi: Borsa İstanbul’da ampirik bir araştırma. Uluslararası Yönetim İktisat ve İşletme Dergisi, 10(23), 191-206. http://dx.doi.org/10.17130/ijmeb.2014.10.23.652
Uzay, Ş. & Köylü, Ç. (2018). Kilit denetim konuları: Borsa İstanbul üzerine bir araştırma. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, (52), 47-70. https://doi.org/10.18070/erciyesiibd.439076
Varıcı, İ. & Kalıpçı Çağıran, F. (2021). Kilit denetim konularına etki eden faktörler: BIST Kobi örneği. International Journal of Economic and Administrative Studies, 32, 87-106. https://doi.org/10.18092/ulikidince.905561
Yalçın, N. (2020). Raporlanan kilit denetim konularının sayısını etkileyen faktörler: Borsa Istanbul’da bir uygulama. İşletme Araştırmaları Dergisi, 12(4), 4220-4230, https://doi.org/10.20491/isarder.2020.1101
Zeng, Y., Zhang, J.H., Zhang, J. & Zhang, M. (2021). Key audit matters reports in China: their descriptions and implications of audit quality. Accounting Horizons, 35(2), 167-192. https://doi.org/10.2308/HORIZONS-19-189
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