Özet:

This study aims to reveal the factors affecting independent audit fees on the basis of companies traded in the BIST (Borsa Istanbul) 100. Financial reports of 98 companies and transparency reports of audit firms were analysed in the frame of the auditee and auditor characteristics, and derivative instruments for 2013-2018 time period. When the characteristics of the client firms are evaluated, a significant positive relationship was reported between the size of the firm and the audit fees. On the other hand, the significant effect of the auditor’s opinion and audit tenure on the audit fees become prevalent within the scope of the auditor firms. In addition to these, significant positive relationship was reported between the number of derivative instruments and comprehensive income and audit revenues.

Anahtar Kelimeler: