The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey

In this study, I examine the effect of auditor education level on the relationship between auditor busyness and audit quality using Turkish listed firms. Prior studies regarding auditor busyness have not considered how auditor busyness affects audit quality in the case of auditors who are less educa...

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Autor principal:	Murat Ocak
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2018
Materias:	auditor busyness auditor education audit quality modified audit opinion audit report aggressiveness turkey Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/05093c950ae84972868a4cd826781094
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spelling	oai:doaj.org-article:05093c950ae84972868a4cd8267810942021-12-02T10:44:30ZThe impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey2331-197510.1080/23311975.2018.1517588https://doaj.org/article/05093c950ae84972868a4cd8267810942018-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2018.1517588https://doaj.org/toc/2331-1975In this study, I examine the effect of auditor education level on the relationship between auditor busyness and audit quality using Turkish listed firms. Prior studies regarding auditor busyness have not considered how auditor busyness affects audit quality in the case of auditors who are less educated or more educated. I created some interaction variables using busyness and auditor education level. Additionally, the sample was split into two groups based on auditor education level. The main estimation results show that auditor busyness (auditor education level) negatively (positively) affects audit quality. Auditor formal education level minimises the negative effect of auditor busyness on auditor quality. Also, I found that the negative effect of auditor busyness on audit quality is more pronounced in the case of less educated auditors.Murat OcakTaylor & Francis Grouparticleauditor busynessauditor educationaudit qualitymodified audit opinionaudit report aggressivenessturkeyBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 5, Iss 1 (2018)
institution	DOAJ
collection	DOAJ
language	EN
topic	auditor busyness auditor education audit quality modified audit opinion audit report aggressiveness turkey Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	auditor busyness auditor education audit quality modified audit opinion audit report aggressiveness turkey Business HF5001-6182 Management. Industrial management HD28-70 Murat Ocak The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey
description	In this study, I examine the effect of auditor education level on the relationship between auditor busyness and audit quality using Turkish listed firms. Prior studies regarding auditor busyness have not considered how auditor busyness affects audit quality in the case of auditors who are less educated or more educated. I created some interaction variables using busyness and auditor education level. Additionally, the sample was split into two groups based on auditor education level. The main estimation results show that auditor busyness (auditor education level) negatively (positively) affects audit quality. Auditor formal education level minimises the negative effect of auditor busyness on auditor quality. Also, I found that the negative effect of auditor busyness on audit quality is more pronounced in the case of less educated auditors.
format	article
author	Murat Ocak
author_facet	Murat Ocak
author_sort	Murat Ocak
title	The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey
title_short	The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey
title_full	The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey
title_fullStr	The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey
title_full_unstemmed	The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey
title_sort	impact of auditor education level on the relationship between auditor busyness and audit quality in turkey
publisher	Taylor & Francis Group
publishDate	2018
url	https://doaj.org/article/05093c950ae84972868a4cd826781094
work_keys_str_mv	AT muratocak theimpactofauditoreducationlevelontherelationshipbetweenauditorbusynessandauditqualityinturkey AT muratocak impactofauditoreducationlevelontherelationshipbetweenauditorbusynessandauditqualityinturkey
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The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey

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