The effect of qualitative characteristics of independent auditors on audit quality: A case of Türkiye

With the increase in commercial relations between businesses due to globalization, the need for accurate and reliable information regarding financial statements has also grown. The accuracy and reliability of this information are ensured through independent auditing. This situation has made the quality of independent auditing increasingly important. The quality performance of independent auditing activities enhances the reliability of financial statements and influences decision-makers to act according to this reliable information provided. In order to ensure the quality of independent auditing activities, standards are being established both at the national and international levels. These standards, although not sufficient on their own for ensuring quality in independent auditing activities, serve as guiding principles for auditors in their audit activities. The aim of this study is to determine what quality represents in audit activities conducted by independent auditors in Turkey, and to identify the variables associated with quality in independent audit activities. Accordingly, the study attempts to determine to what extent the qualitative characteristics of independent auditors affect the quality of audits.