Continuing professional education and audit quality: evidence from an emerging market

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dc.authoridCan, Gökberk/0000-0003-2158-7253
dc.authoridOcak, Murat/0000-0002-8662-189X
dc.authorwosidCan, Gökberk/W-5070-2017
dc.authorwosidOcak, Murat/V-1731-2018
dc.contributor.authorOcak, Murat
dc.contributor.authorOzkan, Serdar
dc.contributor.authorCan, Gokberk
dc.date.accessioned2024-06-12T10:58:24Z
dc.date.available2024-06-12T10:58:24Z
dc.date.issued2022
dc.departmentTrakya Üniversitesien_US
dc.description.abstractPurpose In this paper, the authors examine the association between the amount of continuing professional education (CPE) hours per staff and audit quality in terms of discretionary accruals and audit opinion. Design/methodology/approach Several methodologies are adopted to test the hypotheses, including the ordinary least square (OLS) and logistic regression (Logistic). The authors also employ instrument variables regression with two least square (IVREG with 2SLS) and instrument variables probit model (IVProbit) to address the possible endogeneity and strengthen the validity of the main estimation results. Findings The main results show that there is a positive and significant relationship between CPE hours per staff and audit quality. As the authors grouped CPE into four areas (finance, auditing and accounting, tax, law and regulations and others) the results are more robust for the sub-sample accounting and audit and others. Moreover, the findings of this study suggest that CPE hours per staff do not affect audit quality significantly for Big4 audit firms compared to non-Big4 firms. Research limitations/implications The sample size of the present study is quite small because the transparency reports of the audit firms in Turkey have been available since 2013 and the authors could not reach some auditor demographics at the individual level and some attributes at the audit firm level. Besides, some alternative audit quality measures, such as audit effort, audit fees are not employed because they are not disclosed. Originality/value This study contributes to the audit literature using Turkish audit firms. The authors believe that the setting of Turkey may yield interesting results because of the data it provides.en_US
dc.identifier.doi10.1108/ARA-12-2021-0235
dc.identifier.endpage464en_US
dc.identifier.issn1321-7348
dc.identifier.issn1758-8863
dc.identifier.issue4en_US
dc.identifier.scopus2-s2.0-85133640914en_US
dc.identifier.scopusqualityQ2en_US
dc.identifier.startpage432en_US
dc.identifier.urihttps://doi.org/10.1108/ARA-12-2021-0235
dc.identifier.urihttps://hdl.handle.net/20.500.14551/20055
dc.identifier.volume30en_US
dc.identifier.wosWOS:000821578000001en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherEmerald Group Publishing Ltden_US
dc.relation.ispartofAsian Review Of Accountingen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectContinuing Professional Educationen_US
dc.subjectAudit Qualityen_US
dc.subjectModified Audit Opinionen_US
dc.subjectDiscretionary Accrualsen_US
dc.subjectIndividual Engagement Partnersen_US
dc.subjectAudit Firmsen_US
dc.subjectM40en_US
dc.subjectM41en_US
dc.subjectEarnings Managementen_US
dc.subjectClient Importanceen_US
dc.subjectPartneren_US
dc.subjectAssociationen_US
dc.subjectPerformanceen_US
dc.subjectFirmsen_US
dc.subjectOpportunitiesen_US
dc.subjectPerceptionsen_US
dc.subjectGovernanceen_US
dc.subjectDisclosureen_US
dc.titleContinuing professional education and audit quality: evidence from an emerging marketen_US
dc.typeArticleen_US

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