Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market

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dc.authoridOcak, Murat/0000-0002-8662-189X
dc.authorwosidOcak, Murat/V-1731-2018
dc.contributor.authorOcak, Murat
dc.contributor.authorKablan, Ali
dc.contributor.authorDursun, Gunay Deniz
dc.date.accessioned2024-06-12T11:03:46Z
dc.date.available2024-06-12T11:03:46Z
dc.date.issued2021
dc.departmentTrakya Üniversitesien_US
dc.description.abstractThe aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group. We used Turkish Listed firms traded in Borsa Istanbul between 2010 and 2016. These auditors have been associated with lower audit quality in terms of discretionary accruals, modified audit opinion and audit report aggressiveness. Our main results are robust to different specifications and the results remain unchanged regardless of the specification. Moreover, we created some interaction variables to test that such a relationship would be reversed when the audit firm where the individual auditor works, was one of the Big4. We found that individual auditors providing independent audit service to the firms affiliated with the same business group in the Big4 audit firms do not influence audit quality negatively. In addition, we found that individual auditors providing independent audit service to the firms affiliated with the same business group audit the financial statements of them in timelier manner. Overall, this paper highlights and emphasizes the importance of auditing the firms affiliated with the same business group by different individual auditors to audit quality. Copyright (c) 2020, Borsa Istanbul Anonim Sirketi. Production and hosting by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).en_US
dc.identifier.doi10.1016/j.bir.2020.06.001
dc.identifier.endpage22en_US
dc.identifier.issn2214-8450
dc.identifier.issn2214-8469
dc.identifier.issue1en_US
dc.identifier.scopus2-s2.0-85087765571en_US
dc.identifier.scopusqualityQ1en_US
dc.identifier.startpage1en_US
dc.identifier.urihttps://doi.org/10.1016/j.bir.2020.06.001
dc.identifier.urihttps://hdl.handle.net/20.500.14551/21781
dc.identifier.volume21en_US
dc.identifier.wosWOS:000631912600001en_US
dc.identifier.wosqualityQ1en_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherElsevieren_US
dc.relation.ispartofBorsa Istanbul Reviewen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectIndividual Auditorsen_US
dc.subjectGroup Affiliated Firmsen_US
dc.subjectTurkeyen_US
dc.subjectAuditor-Specific Characteristicsen_US
dc.subjectBig4 Audit Firmsen_US
dc.subjectAudit Qualityen_US
dc.subjectDiscretionary Accrualsen_US
dc.subjectModified Audit Opinionen_US
dc.subjectAudit Reporting Aggressivenessen_US
dc.subjectEarnings Managementen_US
dc.subjectNonaudit Servicesen_US
dc.subjectOffice Sizeen_US
dc.subjectBig 4en_US
dc.subjectIndependence Evidenceen_US
dc.subjectIndividual Auditorsen_US
dc.subjectPartner Tenureen_US
dc.subjectBusy Auditorsen_US
dc.subjectAgency Costsen_US
dc.subjectExperienceen_US
dc.titleDoes auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging marketen_US
dc.typeArticleen_US

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