Denetçi Cinsiyeti ile Denetim Ücreti Arasındaki İlişki: Türkiye Örneği
The Relationship Between Auditor’s Gender and Audit Fee: Evidence from Turkey

Summary/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.

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