Audit Quality and Transparency
AbstractGlobalization and rapid developments in technology have brought severe competition in many areas. In the short or long term, some companies are not able to keep up with this severe competition, while some companies continue to exist in the market with various strategies. Companies must differentiate themselves from other companies in order to ensure their sustainability and to tackle their competitors in a highly competitive environment and to comply with laws and community norms in doing so. Companies periodically present their activity results to all stakeholders through financial statements. Independent auditors are included in the system to ensure the reliability and accuracy of the information provided. The purpose of this study is to examine the transparency reports published by independent audit firms by content analysis method. The obtained data were analyzed with SPSS and 4 big audit firms in Turkey as a result of audit work to carry out the research were found to be approximately 95%.