YÖNETSEL YETENEK, FİNANSAL BAŞARISIZLIK VE SÜREKLİLİĞİN DENETİM ÜCRETİNE ETKİSİ: TÜRKİYE BULGULARI
THE EFFECTS OF MANAGERIAL ABILITY, FINANCIAL DISTRESS AND GOING CONCERN ON AUDIT FEE: EVIDENCE FROM TURKEY

Summary/Abstract: The purpose of this study is to examine the effect of managerial ability, financial distress and going concern on audit fee. For this purpose, 433 observations of 217 companies traded in Borsa Istanbul were analyzed. Multiple regression analysis was used in the study. According to the findings, a significant and positive relationship was determined between managerial ability and financial distress and audit fee. On the other hand, a significant and negative relationship was found between going concern and the coefficient of the relationship between financial distress and managerial ability and the audit fee. In addition, business complexity and type of auditor were found to have an impact on audit fee. The findings of the study will be useful to auditors and business managers in pricing of the audit service. This study is the first study on the effect of managerial ability, financial failure and going concern on audit fee in Turkey.

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