Does auditor education affect audit opinion? An empirical study of Turkish listed firms

Murat Ocak; E. Serap Kurt

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Does auditor education affect audit opinion? An empirical study of Turkish listed firms

机译：审计师的教育会影响审计意见吗？土耳其上市公司的实证研究

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This paper investigates the effect of formal education on audit opinion. We used Borsa Istanbul firms to test the hypotheses using logistic regression. The sample covers maximum 1,060 observations between year 2008 and year 2013. The results show that auditors with master's or PhD degrees and auditors with bachelor's degree from the Department of Business Administration are more conservative than their counterparts. They are more likely to issue a modified audit opinion. Besides, long tenured auditors with business and master's or PhD degrees more likely to issue a modified audit opinion.

机译：本文研究了正规教育对审计意见的影响。我们使用伊斯坦布尔证券交易所的公司通过逻辑回归检验了假设。该样本涵盖了2008年至2013年之间最多的1,060个观测值。结果显示，来自工商管理系的具有硕士学位或博士学位的审计师和具有学士学位的审计师比同行更保守。他们更有可能发表修改后的审计意见。此外，拥有商务和硕士学位的长期任职审计师更有可能发表经修改的审计意见。

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来源
《Global business & economics review》 |2019年第5期|646-665|共20页
作者
Murat Ocak; E. Serap Kurt;
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作者单位

Department of Business Information Management Uzunköprü School of Applied Sciences Trakya University Edirne Turkey;

Department of Business Management Faculty of Economics and Administrative Sciences Trakya University Edirne Turkey;

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原文格式 PDF
正文语种 eng
中图分类
关键词
auditor education; auditor opinion; Borsa ?stanbul; emerging markets;

机译：审核员教育;审计意见;Borsa？istanbul;新兴市场;

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Does auditor education affect audit opinion? An empirical study of Turkish listed firms

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