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Does auditor education affect audit opinion? An empirical study of Turkish listed firms

Author

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  • Murat Ocak
  • E. Serap Kurt

Abstract

This paper investigates the effect of formal education on audit opinion. We used Borsa Istanbul firms to test the hypotheses using logistic regression. The sample covers maximum 1,060 observations between year 2008 and year 2013. The results show that auditors with master's or PhD degrees and auditors with bachelor's degree from the Department of Business Administration are more conservative than their counterparts. They are more likely to issue a modified audit opinion. Besides, long tenured auditors with business and master's or PhD degrees more likely to issue a modified audit opinion.

Suggested Citation

  • Murat Ocak & E. Serap Kurt, 2019. "Does auditor education affect audit opinion? An empirical study of Turkish listed firms," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 21(5), pages 646-665.
    • Handle: RePEc:ids:gbusec:v:21:y:2019:i:5:p:646-665
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