Akademik MATBUAT

Yazarlar: Derya YÜCEL, Rahmi YÜCEL

Konular:Sosyal

Anahtar Kelimeler:Auditor entrepreneurship,Auditor responsibility,Favoritism,Auditor independence.

Özet: Understanding the auditor's behavior in accounting audits that try to reach the opinion about the accuracy of the information, claims and declarations presented by the management in comparison with the predetermined criteria becomes more and more important for the success of the audit. Under the influence of the widespread application of independent auditing, understanding the behavior of auditors involved in the audit process has become important. Entrepreneurial characteristics of auditors come to the forefront especially in finding new customers for audit firms. In this study, it is aimed to examine the effects of the entrepreneurial characteristics of the auditors involved in accounting management on their perceptions of responsibility and favoritism and independence perceptions. The study includes the findings obtained from the data collected from 223 auditors in the Marmara region through a questionnaire. According to the findings, the increase in the entrepreneurial characteristics of the auditors leads to an increase in the perception of responsibility towards customers while negatively affecting favoritism tendencies. Furthermore, the increase in the perception of responsibility towards the customer positively affects the tendency to favoritism. Auditor independence, on the other hand, has a negative correlation with favoritism tendency. In other words, the tendency of favoritism increased and perceptions of independence of auditors decreased. No significant relationship was found between the perception of responsibility and auditor independence.

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