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An Empä°Rä°Cal Analysä°S Of Audä°T Delay Ä°N Turkey

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  • Emir Tuncay Turel

Abstract

The main purpose of this study is to examine the factors that affect delaysin the signing of audit reports in Turkey. The audit delay is measured as a function of the numberof days that elapse from the accounting period until the date when the audit report is signed.This study utilizes a sample of 508 firms listed on the Borsa Istanbul in 2013. The findingsindicate that the companies that report net income, that have standard audit opinion releasetheir audited financial statements earlier. Variables such as auditor firm and leverage show nosignificant relationship with audit delay.

Suggested Citation

  • Emir Tuncay Turel, 2016. "An Empä°Rä°Cal Analysä°S Of Audä°T Delay Ä°N Turkey," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(18), pages 1-7.
  • Handle: RePEc:alu:journl:v:2:y:2016:i:18:p:7
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    Keywords

    Audit Delay; Financial Reporting; Turkey;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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