Bağımsız Denetim Kalitesi Üzerinde Etkili Olan Faktörler Üzerine Bir Yapısal Eşitlik Modellemesi
A Structural Equation Modeling on The Factors Affecting Independent Audit Quality

Summary/Abstract: Purpose – The purpose of this study is to determine the factors affecting the quality of the independent audit process based on the studies in the literature and to determine their effects on the independent audit quality. Design/methodology/approach – The research model examining the effect of the auditee, independent audit firm, independent auditor, information technology use, legal regulations and institutions on the quality of independent auditing is discussed within the scope of this research. The research model was tested with the nonparametric method, the partial least squares method (PLS-SEM). The research data was obtained by the independent auditors in Turkey using a structured questionnaire technique, in accordance with convenience sampling and snowball sampling techniques. The data were analyzed using the structural equation modeling method and SmartPLS 3.2.4 software with a sample size of 80 independent auditors. Findings – The findings of the study were examined under three headings: demographic findings, findings related to the measurement model and structural model findings. In the context of demographic findings; gender, age, education level, title, number of years of authorization, whether or not an auditor is partnering to or working for an audit firm and the title of the auditor were evaluated. In the findings related to the measurement model, the reliability of the scales of the variables (Audited Firm, Independent Audit Firm, Independent Auditor, Use of Information Technology, Legal Regulations and Institutions) determined as a result of the reliability analysis was confirmed. According to the findings of the structural model, with the model created, the independent variables explain the quality of the independent audit by 70% and the hypotheses 1, 3 and 5 are accepted. It was concluded that these three variables, namely the Audited Firm, Independent Auditor and Legal Regulations and Institutions affect the independent audit quality. Discussion – According to the results of the research, the audited firm, the independent auditor involved in the independent audit process, and the legal regulations and institutions related to the independent audit activity have an impact on the quality of the independent audit.

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