Özet:

Purpose -    The purpose of this study is to examine whether there is a statistically significant relationship between innovation and firm performance of auditing firms. Methodology -The study was carried out with 66 accountants working in the auditing firms and assigned with audit mandate by The Public Oversight, Accounting & Auditing Standards Authority. The scale developed by Calantone and et al. (2002) and consisting of 6 items was used in the study to measure innovation. The firm performance scale developed by Khandwalla (1977), consisting of 5 items, was used to measure performance. Proposed relations were tested through factor analysis, correlation analysis and regression analyses. Findings- As a result of the research, it has been detected a significant and positive relationship between innovation and firm performance in the auditing firms. Conclusion- It has become clear that auditing firms have focused on innovation, especially in service and process inovation, and that their solution offers have been welcomed by customers and firms’ performance. Accordingly, service quality will increase thanks to the ersistent innovation orientations of the auditing firms and their proactive measures against the first time encountered business tricks.

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