THE FACTORS AFFECTING THE NUMBER OF AUDITORS IN AUDIT STAFF OF INDEPENDENT AUDIT FIRMS IN TURKEY
Journal Title: Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi - Year 2017, Vol 50, Issue 2
Abstract
The aim of the study is to identify the factors affecting the total number of auditors in audit staff of independent audit firms. In accordance with this purpose, the data obtained from the transparency reports of 2015 prepared by 70 independent audit firms authorized for Public Interest Entities by Accounting and Auditing Standards Authority were utilized. In the study as for the dependent variable audit staff size and as for the independent variables total income, total capital, number of sharers, involvement in international audit connection and age of firm were used. In the study, multiple linear regression and correlation analysis methods were utilized. As a result of analysis it was found out that the number of auditors in audit staff increased depending on the increase in total income and the number of sharers of the audit firms, but it was found that total income, involvement in international audit network and age of firm variables did not have any effects on the number of auditors working in audit firms.
Authors and Affiliations
Pinar Kaya
Keywords
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- EP ID EP331036
- DOI 10.18070/erciyesiibd.368563
- Views 130
- Downloads 0
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