SavedAdd your journal

Journals / Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi / 2023 / Cilt: 21 Sayı: 2

The Relationship Between Auditor’s Gender and Audit Fee: Evidence from Turkey

Denetçi Cinsiyeti ile Denetim Ücreti Arasındaki İlişki: Türkiye Örneği

İlker KIYMETLİ ŞEN
Serkan TERZİ
Pages
129–140
Publication Date
2023-06-24
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In addition, a positive and significant relationship was found between the company's total assets and the auditor’s gender and audit fees.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The purpose of this study is to examine the relationship between the auditor’s gender and the audit fee.
📊
Key Findings & Data:For this purpose, 434 companies traded in Borsa Istanbul between 2020-2021 were used in the study.
💡
Conclusion & Impact:In addition, a positive and significant relationship was found between the company's total assets and the auditor’s gender and audit fees.
🔬Design:Research Article
📍Scope:2020-2021 Verileri
⚙️Variables:Cinsiyet · Denetim · Ücret

Abstract

The purpose of this study is to examine the relationship between the auditor’s gender and the audit fee. For this purpose, 434 companies traded in Borsa Istanbul between 2020-2021 were used in the study. The variables used in the study were selected from studies in the literature. In the study, the multiple linear regression method was used to determine whether the auditor’s gender has an impact on the audit fee. A significant relationship was found between the auditor’s gender and the audit fee. In addition, a positive and significant relationship was found between the company's total assets and the auditor’s gender and audit fees.

Özet

Bu çalışmanın amacı, denetçi cinsiyeti ile denetim ücreti arasındaki ilişkinin incelenmesidir. Bu ilişkiyi tespit etmek için 2020 ve 2021 yıllarında Borsa İstanbul’da kote olan 434 şirketin verileri kullanılmıştır. Verilerin analizinde kullanılan değişkenler, literatürdeki çalışmalardan seçilmiştir. Çalışmada denetçi cinsiyetinin denetim ücreti üzerinde etkisi olup olmadığının belirlenmesinde çoklu doğrusal regresyon yöntemi kullanılmış olup, denetçi cinsiyetinin denetim ücreti üzerinde etkisi olduğu tespit edilmiştir. Ayrıca şirketin aktif büyüklüğü ve denetçi cinsiyeti ile denetim ücreti arasında pozitif ve anlamlı ilişki tespit edilmiştir.

🔖

Cite This Article

ŞEN, İ. K., TERZİ, S. (2023). The Relationship Between Auditor’s Gender and Audit Fee: Evidence from Turkey. Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, Cilt: 21 Sayı: 2, 129–140. https://ajindex.com/articles/950230

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (4)

  1. Abbott, L.J., Parker, S., Peters, G.F ve Raghunandan, K. (2003). The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice and Theory. 22(2), 17-32. DOI: 10.2308/aud.2003.22.2.17 Ahmed, A. ve Atif, M. (2021). Board gender composition and debt financing. International Journal of Finance and Economics, 26(2), 3075-3092. DOI: 10.1002/ijfe.1951
  2. Ahmed, A., Atif, M. ve Gyapong, E. (2020). Boardroom gender diversity and CEO pay deviation: Australian evidence. Accounting and Finance, 61, 3135-3170. DOI: 10.1111/acfi.12696. Aldamen, H., Hollindale, J. ve Ziegelmayer, J.L. (2018), Female audit committee members and their influence on audit fees. Accounting and Finance, 58, 57–89. DOI: 10.1111/acfi.12248 Alkebsee, R.H, Tian, G.L., Usman, M., Siddique, M.A ve Alhebry, A.A. (2021). Gender diversity in audit committees and audit fees: evidence from China. Managerial Auditing Journal, 36(1), 72-104. DOI: 10.1108/MAJ-06-2019-2326
  3. Bhuiyan, B.U., Rahman, A. ve Sultana, N. (2020). Female tainted directors, financial reporting quality and audit fees. Journal of Contemporary Accounting and Economics, 16, 1-18. DOI: 10.1016/j.jcae.2020.100189 Birnberg, J.G. (2011). A proposed framework for behavioral accounting research. Behavioral Research in Accounting, 23(1), 1-43. DOI: 10.2308/bria.2011.23.1.1 Carter, M. E., Franco, F. ve Gine, M. (2017). Executive gender pay gaps: The roles of female risk aversion and board representation. Contemporary Accounting Research, 34(2), 1232-1264. DOI: 10.1111/1911-3846.12286 DeFond, M. ve Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275-326. DOI: 10.1016/j.jacceco.2014.09.002 Dragolas, G., Nerantzidis, M., Mitskinis, D. ve Tampakoudis, I. (2021). The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange. International Journal of Disclosure and Governance, 18, 24-41. DOI: 10.1057/s41310-020-00088-9
  4. Gold, A., Hunton, J.E. ve Gomaa, M.I. (2009). The impact of client and auditor gender on auditors’ judgments. Accounting Horizons, 23(1), 1-18. DOI: 10.2308/acch.2009.23.1.1 Goodwin-Stewart, J. ve Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance, 46(3), 387-404. DOI: 10.1111/j.1467-629X.2006.00174.x Gull, A.A., Atif, M., Issa, A., Usman, M. ve Siddique, M.A. (2021). Female CEO succession and audit fees: evidence fro