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, cilt.26, ss.622-639, 2018 (ESCI İndekslerine Giren Dergi) identifier identifier

  • Cilt numarası: 26 Konu: 4
  • Basım Tarihi: 2018
  • Doi Numarası: 10.1108/medar-08-2017-0199
  • Dergi Adı: MEDITARI ACCOUNTANCY RESEARCH
  • Sayfa Sayısı: ss.622-639

Özet

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.