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Objectivity And Independence Assessment Of Audit Activities And Auditors In The Context Of Corporate Governance

Author

Listed:
  • Burcu Ýþgüden Kýlýç
  • Tufan Kuþ
  • Nevzat Çalýþ

    (Bandýrma Onyedi Eylül Üniversitesi Ýktisadi ve Ýdari Bilimler Fakültesi
    Ziraat Bankasý
    Bandýrma Onyedi Eylül Üniversitesi Bandýrma Meslek Yüksekokulu)

Abstract
It is known to influence corporate governance to provide of audit quality as well as auditors. Therefore, corporate governance principles are applied in conjunction with auditing standards, that may provide to access accurate and reliable information from financial statement, that are audited by objective and independent auditors. Audit activities carry some risks. Risks, that caused by objectivity and independence, are among them. Paid audit fee for external auditors by audited company and competitiveness of audit firms were called into questions about objectivity and independence of the auditors. In this context, the aim of our study was objectivity and independence evaluation of audit activities and auditors through the corporate governance practices.

Suggested Citation

  • Burcu Ýþgüden Kýlýç & Tufan Kuþ & Nevzat Çalýþ, 2015. "Objectivity And Independence Assessment Of Audit Activities And Auditors In The Context Of Corporate Governance," Eurasian Academy Of Sciences Social Sciences Journal, Eurasian Academy Of Sciences, vol. 6(6), pages 123-136, November.
    • Handle: RePEc:eas:journl:v:6:y:2015:i:6:p:123-136
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    References listed on IDEAS

    as
    1. Jenny Goodwin & Jean Lin Seow, 2002. "The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 42(3), pages 195-223, November.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Corporate governance; Auditing; Auditor; Objectivity; Independence;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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