THE IMPACT OF AUDIT QUALITY ON THE DISCLOSURE OF KEY AUDIT MATTERS UNDER ISA 701: A STUDY ON COMPANIES LISTED IN THE BIST 100 INDEX
Muhasebe ve Finansman DergisiMuhasebe ve Finansman Dergisi No. 1062025-01-17
Çardak, Dilek, Güngör Tanç, Şükran
Özet
This study aims to determine the direct and indirect effects of certain indicators of audit quality on key audit matters included in auditor reports within the scope of ISA 701. The dataset comprises information obtained from the independent auditor reports and annual reports of companies listed on the Borsa Istanbul 100 Index.Analyses conducted using Structural Equation Modeling reveal a negative significant relationship between audit firm size and key audit matters, while a positive significant relationship is identified between the audit committee and key audit matters. Additionally, a…
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