The effect of key audit matters on audit report lag and determinants of the audit report lag: Turkish evidence

The effect of key audit matters on audit report lag and determinants of the audit report lag: Turkish evidence

Bu çalışma, Kilit Denetim Konularının Türkiye'deki Denetim Raporu Gecikmesi üzerindeki etkisini ve Denetim Raporu Gecikmesi ile bazı denetçi ve firma özellikleri arasındaki ilişkiyi analiz etmeyi amaçlamıştır. Bağımlı ve bağımsız t-testleri, ANOVA yöntemi ve Kruskal Wallis Testi uygulanarak hip...

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Bibliographic Details
Main Authors:	Turgay Sakın, Sultan Kuzu Yıldırım
Format:	Article
Language:	English
Published:	Hitit University 2022-12-01
Series:	Hitit Sosyal Bilimler Dergisi
Subjects:	key audit matters (kam) audit report lag (arl) audit report ordinary least square (ols) kilit denetim konuları denetim raporu gecikmesi denetim raporu olağan en küçük kareler (ols)
Online Access:	https://dergipark.org.tr/tr/download/article-file/2620950

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