Does auditor education affect audit opinion? An empirical study of Turkish listed firms
by Murat Ocak; E. Serap Kurt
Global Business and Economics Review (GBER), Vol. 21, No. 5, 2019

Abstract: This paper investigates the effect of formal education on audit opinion. We used Borsa Istanbul firms to test the hypotheses using logistic regression. The sample covers maximum 1,060 observations between year 2008 and year 2013. The results show that auditors with master's or PhD degrees and auditors with bachelor's degree from the Department of Business Administration are more conservative than their counterparts. They are more likely to issue a modified audit opinion. Besides, long tenured auditors with business and master's or PhD degrees more likely to issue a modified audit opinion.

Online publication date: Thu, 29-Aug-2019

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