Bağimsiz Deneti̇m Raporlarinda Deneti̇m Görüşünü Etki̇leyen Faktörleri̇n Beli̇rlenmesi̇: Borsa İstanbul İmalat Sanayi̇ Sektörü Şi̇rketleri̇ Üzeri̇ne Bi̇r Uygulama

Abstract

The object of this paper is to determine the factors affecting audit opinions by using data from industry firms listed on Borsa Istanbul. To determine the factors affecting aud it opinion, the financial and non-financial data of industry firms listed on Borsa Istanbul has been analyzed by methods of binary logistic regression and multinominal logistic regression during the terms of 2013-2017. Moreover, robustness test is applied to check reliance of results of the study. Results showed that audit opinion is influenced by financial and non-financial variables. It is seen that the factors affecting going concern qualified audit opinion and non going qualified audit opinion is partially different.