The auditor's opinion modifications around domestic and global financial crises


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Sultanoglu B., Mugan C. S. , SEKERDAG U., ORAN A.

MEDITARI ACCOUNTANCY RESEARCH, vol.26, no.4, pp.622-639, 2018 (Journal Indexed in ESCI) identifier identifier

  • Publication Type: Article / Article
  • Volume: 26 Issue: 4
  • Publication Date: 2018
  • Doi Number: 10.1108/medar-08-2017-0199
  • Title of Journal : MEDITARI ACCOUNTANCY RESEARCH
  • Page Numbers: pp.622-639

Abstract

Purpose The purpose of this study is to investigate the effect of company characteristics such as the level of financial distress, client size and type of auditor on the propensity to issue modified audit opinions and to assess comparative differences in audit opinions during two significant economic crises in Turkey.