The Relationship Between Qualified Audit Opinions and Auditor Switching: An Application on Industry Firms of Istanbul Stock Exchange
Journal Title: Muhasebe ve Finansman Dergisi - Year 2015, Vol 17, Issue 65
Abstract
This study examines the association between qualified opinions and auditor switches in the context of Turkey. This relationship is analyzed by using non-parametric Chi-square test based on the sample of industry firms listed on Istanbul Stock Exchange over the 2003-2009 period. The results showed that there is significant association between qualified opinions and auditor switch. This result indicate that managers switches auditors following qualified opinions. However, switching firms after a qualified opinion are not more likely to receive a unqualified opinion the following year. In addition, the likelihood of an unqualified audit opinion is independent of the type of prior year qualification and however, dependent on auditor type.
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Alpaslan YAŞAR
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- EP ID EP147913
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