Özet:

The purpose of the study is to study and evaluate the doctoral theses written in the field of audit in terms of various characteristics. In accordance with this objective, a total of 128 doctoral theses found to be written in the field of audit between 1995-2018; subject, year, university, page number, research approach, writing language, the gender of the thesis writers and the title of the thesis consultants have been studied. As a method in the study, content analysis was used. As a result of the analysis, it has been found that the highly preferred subject in the doctoral theses completed in the field of audit is "internal audit/internal auditor". The examination subjects of the doctoral thesis writers are “audit committee”, “information technology audit” and “public audit/public auditor”. In addition, the study found that the University of Marmara is an institution where a number of doctoral theses are completed and the majority of the doctoral thesis writers have achieved the results that they prefer the "ampirical research" approach.

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