Denetim Kalitesini Etkileyen Unsurların İçerik Analizi Yöntemiyle İncelenmesi
Content Analysis Method for Examining Factors Affecting Audit Quality

Summary/Abstract: Financial scandals, the globalization of financial markets and the increasing number and awareness of investors have brought about comprehensive, mandatory auditing and reporting regulations for businesses. The Sarbanes-Oxley Act, published in 2002, aimed to increase transparency by implementing strong internal controls to ensure the reliability of financial statements, restore investor confidence, improve corporate governance, apply criminal sanctions and implement improved auditing standards. Following the scandals and the publication of this law, academics' interest in auditing and audit quality increased, and audit quality and the factors affecting quality were addressed and examined both theoretically and practically. This study aims to provide information about the factors affecting audit quality by reviewing the studies and findings in the national literature on this subject using content analysis. This is intended to draw the attention of relevant groups to the factors they need to focus on and improve in order to enhance audit quality. The studies examined show that the qualities of the audited client company, the independent auditor, and the independent audit firm, legal regulations/legal institutions, and the effect of independent auditor/audit company rotation have been addressed as having the greatest impact on audit quality. The 36 studies examined focused on the impact of the most frequently audited client company, independent auditor, and independent audit firm characteristics, legal regulations/legal institutions, and independent auditor rotation on audit quality. It was concluded that audit quality, independent audit, and mandatory auditor/audit firm rotation were frequently used keywords, and quantitative research methods were preferred over qualitative methods as the research method.

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