Do Individual Auditors from More Religious Hometowns Enhance Audit Quality? Evidence from an Islamic Country

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dc.authoridOcak, Murat/0000-0002-8662-189X
dc.authorwosidarioglu, emrah/P-5149-2018
dc.authorwosidOcak, Murat/V-1731-2018
dc.contributor.authorOcak, Murat
dc.contributor.authorKurtulmus, Bekir Emre
dc.contributor.authorArioglu, Emrah
dc.date.accessioned2024-06-12T10:52:52Z
dc.date.available2024-06-12T10:52:52Z
dc.date.issued2024
dc.departmentTrakya Üniversitesien_US
dc.description.abstractThis study investigates the effect of individual auditors from more religious hometowns on audit quality, utilizing social identity and social norm theories via a sample of Turkish companies listed on the Borsa Istanbul and their associated individual auditors between the years 2010 and 2019. The sample includes a unique hand-collected dataset and secondary data gathered from various sources. The main findings demonstrate that individual auditors from more religious hometowns provide higher quality audit work in terms of the magnitudes of discretionary accruals, audit reporting aggressiveness, and the presence of small profits. In order to overcome potential endogeneity and selection problems, this study employs the Heckman two-stage estimation procedure, instrumental variables, system generalized methods of moments regressions, and propensity score matching-difference and differences method. The results of these additional tests also support the main results. When controlled for the religiosity levels of the province where clients operate and the religiosity levels of the province where individual auditors attended and graduated from universities, the results remain similar. The employment of alternative audit firm size and quality proxies also provides additional supportive evidence. The findings are robust when alternative variables of interest and alternative audit quality measures, such as sanction and restatement, are employed in the main models.en_US
dc.identifier.doi10.1007/s10551-023-05374-4
dc.identifier.endpage481en_US
dc.identifier.issn0167-4544
dc.identifier.issn1573-0697
dc.identifier.issue2en_US
dc.identifier.scopus2-s2.0-85149481138en_US
dc.identifier.scopusqualityQ1en_US
dc.identifier.startpage439en_US
dc.identifier.urihttps://doi.org/10.1007/s10551-023-05374-4
dc.identifier.urihttps://hdl.handle.net/20.500.14551/18868
dc.identifier.volume190en_US
dc.identifier.wosWOS:000945761100003en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherSpringeren_US
dc.relation.ispartofJournal Of Business Ethicsen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectAudit Qualityen_US
dc.subjectReligiosityen_US
dc.subjectSocial Norm Theoryen_US
dc.subjectSocial Identity Theoryen_US
dc.subjectIndividual Auditorsen_US
dc.subjectHometownen_US
dc.subjectTurkeyen_US
dc.subjectCorporate Governance Evidenceen_US
dc.subjectEarnings Management Evidenceen_US
dc.subjectSample Selectionen_US
dc.subjectEthical Behavioren_US
dc.subjectSocial Normsen_US
dc.subjectImpacten_US
dc.subjectCosten_US
dc.subjectOrganizationsen_US
dc.subjectPerformanceen_US
dc.subjectOfficeen_US
dc.titleDo Individual Auditors from More Religious Hometowns Enhance Audit Quality? Evidence from an Islamic Countryen_US
dc.typeArticleen_US

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