The Impact of Auditor Opinion, Auditor Change, and Audit Firm Change on Audit Report Delay: An Application in BIST
Muhasebe ve Finansman DergisiMuhasebe ve Finansman Dergisi, Vol. 0 No. 1052024-09-19
Geçici, Erol
Özet
This study aims to analyze the effect of auditor's opinion, early/late change of auditor and change of audit firm on audit report delay for 190 non-financial companies continuously traded on Borsa Istanbul (BIST) between 2015 and 2023 using panel data.The results of the research reveal a significant positive relationship between a qualified opinion or a disclaimer of opinion and audit report delay. However, there is no significant effect of early/late change of auditor and change of audit firm on audit report delay. While a negative relationship was identified between return on assets,…
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