The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey
Küçük Resim Yok
Tarih
2018
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
TAYLOR & FRANCIS AS
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
In this study, I examine the effect of auditor education level on the relationship between auditor busyness and audit quality using Turkish listed firms. Prior studies regarding auditor busyness have not considered how auditor busyness affects audit quality in the case of auditors who are less educated or more educated. I created some interaction variables using busyness and auditor education level. Additionally, the sample was split into two groups based on auditor education level. The main estimation results show that auditor busyness (auditor education level) negatively (positively) affects audit quality. Auditor formal education level minimises the negative effect of auditor busyness on auditor quality. Also, I found that the negative effect of auditor busyness on audit quality is more pronounced in the case of less educated auditors.
Açıklama
Anahtar Kelimeler
Auditor Busyness, Auditor Education, Audit Quality, Modified Audit Opinion, Audit Report Aggressiveness, Turkey, Partner-Client Tenure, Earnings Management, Individual Auditors, Market, China, Independence, Experience, Industry, Stress, Work
Kaynak
Cogent Business & Management
WoS Q Değeri
N/A
Scopus Q Değeri
Q2
Cilt
5
Sayı
1
Künye
Ocak, M. (2018). The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey. Cogent Business & Management, 5(1), 1517588.
