IDEAS home Printed from https://ideas.repec.org/a/iif/iifjrn/v25y2010i293p33-68.html
   My bibliography  Save this article

The Reaction and perception of financial stakeholders: Does the auditor name effect their decision? An experimental survey in an emerging market, Turkey

Author

Listed:
  • Nur İrem NUHOĞLU

    (University of Texas at Austin)

Abstract

This paper empirically investigates the impact of the brand name of an independent auditing company on the perception of financial stakeholders. The purpose of this paper is to understand how the decision making process of the financial stakeholders proceed when they are faced with financial issues. A sample of financial stakeholders are asked to evaluate the financial performance of a public manufacturing company given the balance sheet, income statement, and the audit opinion letter. The study explored the changes in their reactions to decisions like willingness to give a loan, willingness to advise investment in shares of the company, and willingness to cooperate business wise with the company when the classification of the auditor switches from international to national. The statistical analysis of the survey significantly reveals that the financial stakeholders are influenced by the brand name of the auditor.

Suggested Citation

  • Nur İrem NUHOĞLU, 2010. "The Reaction and perception of financial stakeholders: Does the auditor name effect their decision? An experimental survey in an emerging market, Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 25(293), pages 33-68.
    • Handle: RePEc:iif:iifjrn:v:25:y:2010:i:293:p:33-68
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    audit quality; brand name; type of audit opinions; perception of stakeholders;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iif:iifjrn:v:25:y:2010:i:293:p:33-68. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ali Bilge (email available below). General contact details of provider: http://iif.com.tr .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.