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Mesleki Aidiyetin Bagimsiz Denetim Kalitesi Üzerine Etkisi: Bagimsiz Denetçiler Üzerine Bir Arastirma

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2014-10 (64)

Copyright Turkish Association of Accounting and Finance Academicians - AAFA Oct 2014 ;ISSN: 1304-0391 ;EISSN: 2146-3042

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  • Title:
    Mesleki Aidiyetin Bagimsiz Denetim Kalitesi Üzerine Etkisi: Bagimsiz Denetçiler Üzerine Bir Arastirma
  • Author: Seval Kardes Selimoglu ; Yesilçelebi, Gül
  • Subjects: Audits
  • Is Part Of: Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2014-10 (64)
  • Description: Nowadays, the need for reliable information on the financial statements is increasing. The accuracy and reliability of this information through independent audit is provided, independent audit quality is getting important. Realization of the independent audit quality is the responsibility of the independent auditors. Therefore, independent auditors' opinion and attitudes is one of the most important factors determining the quality of independent audit. The purpose of this study was to determine the effect of professional commitment on independent audit quality. The data gathering instruments of the study were; professional commitment scale, independent audit quality questionnaire and demographic data of the independent auditors. The datas, which are provided from 103 independent auditors, were analyzed with exploratory factor analysis, confirmatory factor analysis and structural equation modeling. Finding indicated that independent auditor's perception of professional commitment has direct effect on independent audit quality.
  • Publisher: Istanbul: Turkish Association of Accounting and Finance Academicians - AAFA
  • Language: English;Turkish
  • Identifier: ISSN: 1304-0391
    EISSN: 2146-3042
  • Source: ProQuest Central

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