Öz
Kaynakça
- Ahern, K. (2009), Sample Selection and Event Study Estimation, Journal of Empirical Finance, 16, p.466-482.
- Akdogan, N., Aktas, M., Gulhan, O. (2015), Borsa İstanbul’da Bağımsız Denetim Şirketleri ve Bağımsız Denetim
- Görüşleri Üzerine Bir İnceleme, Muhasebe Bilim Dünyası Dergisi, 17(1), p.19-32. Arslan, E. (2011), Yeni Türk Ticaret Kanunu’na Göre “Denetçinin” Niteliği, Mali Çözüm Dergisi, 104, p.73-107.
- Baber, W., Kumar, K., Verghese, T. (1995), Client Security Price Reactions to the Laventhol and Horwarth
- Bankruptcy, Journal of Accounting Research, 33(2), p.385-395. Balsari, C. K., Varan, S. (2014), Kaliteli Finansal Raporlamada Denetimin Rolü ile İlgili Tartışmalar, Mali Çözüm Dergisi, 124, p.69-90.
- Barton, J. (2010), Who Cares about Auditor Reputation?, Contemporary Accounting Research, 22(3), p.549-586.
Öz
This study investigates the market reaction surrounding the announcements of audit firm rotation by public firms quoted at BIST. In addition, it investigates how the market reaction to audit firm rotation changes based on the reputation of the previous and the new audit firms. After conducting an event study, we are unable to provide evidence suggesting that investors in Turkish capital markets value audit firm rotation. The market reaction surrounding the announcements of public firms to switch audit firms or to renew their contracts with the current audit firms is not statistically significant. Our findings also suggest that investors in Turkish capital markets do not value the reputation of audit firms when public firms switch auditors as well. The results are robust to various event windows and alternative audit firm reputation definitions.
Anahtar Kelimeler
Kaynakça
- Ahern, K. (2009), Sample Selection and Event Study Estimation, Journal of Empirical Finance, 16, p.466-482.
- Akdogan, N., Aktas, M., Gulhan, O. (2015), Borsa İstanbul’da Bağımsız Denetim Şirketleri ve Bağımsız Denetim
- Görüşleri Üzerine Bir İnceleme, Muhasebe Bilim Dünyası Dergisi, 17(1), p.19-32. Arslan, E. (2011), Yeni Türk Ticaret Kanunu’na Göre “Denetçinin” Niteliği, Mali Çözüm Dergisi, 104, p.73-107.
- Baber, W., Kumar, K., Verghese, T. (1995), Client Security Price Reactions to the Laventhol and Horwarth
- Bankruptcy, Journal of Accounting Research, 33(2), p.385-395. Balsari, C. K., Varan, S. (2014), Kaliteli Finansal Raporlamada Denetimin Rolü ile İlgili Tartışmalar, Mali Çözüm Dergisi, 124, p.69-90.
- Barton, J. (2010), Who Cares about Auditor Reputation?, Contemporary Accounting Research, 22(3), p.549-586.
Ayrıntılar
| Bölüm | Articles |
|---|---|
| Yazarlar | |
| Yayımlanma Tarihi | 29 Eylül 2015 |
| Yayımlandığı Sayı | Yıl 2015 Cilt: 2 Sayı: 3 |
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