Research Article

DOI :10.26650/imj.2021.91.005   IUP :10.26650/imj.2021.91.005    Full Text (PDF)

Audit Quality and Rotation: Perception in Turkey

Dilek KaçmazAhmet Türel

Independent auditors, who form an opinion on financial statements, increase the reliability of financial statements by minimizing the information risk. Investors, credit institutions and other users of financial statements are expected to increase the accuracy of their economic decisions by making use of these tables that are believed to be reliable. In order to achieve this aim, auditing activities must be carried out in a manner of high quality. One of the most important indicators of quality in auditing is the independence of the auditor. It is claimed that mandatory audit firm rotation is one of the indicators of independence in auditing. Past studies have reached varying conclusions regarding the impact of rotation on audit quality. In this study, it is aimed to measure the perception of the users of financial statements in Turkey about audit rotation on audit quality

JEL Classification : M42

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Kaçmaz, D., & Türel, A. (2021). Audit Quality and Rotation: Perception in Turkey. Istanbul Management Journal, 0(91), 109-122.


Kaçmaz D, Türel A. Audit Quality and Rotation: Perception in Turkey. Istanbul Management Journal. 2021;0(91):109-122.


Kaçmaz, D.; Türel, A. Audit Quality and Rotation: Perception in Turkey. Istanbul Management Journal, [Publisher Location], v. 0, n. 91, p. 109-122, 2021.

Chicago: Author-Date Style

Kaçmaz, Dilek, and Ahmet Türel. 2021. “Audit Quality and Rotation: Perception in Turkey.” Istanbul Management Journal 0, no. 91: 109-122.

Chicago: Humanities Style

Kaçmaz, Dilek, and Ahmet Türel. Audit Quality and Rotation: Perception in Turkey.” Istanbul Management Journal 0, no. 91 (Oct. 2022): 109-122.

Harvard: Australian Style

Kaçmaz, D & Türel, A 2021, 'Audit Quality and Rotation: Perception in Turkey', Istanbul Management Journal, vol. 0, no. 91, pp. 109-122, viewed 2 Oct. 2022,

Harvard: Author-Date Style

Kaçmaz, D. and Türel, A. (2021) ‘Audit Quality and Rotation: Perception in Turkey’, Istanbul Management Journal, 0(91), pp. 109-122. (2 Oct. 2022).


Kaçmaz, Dilek, and Ahmet Türel. Audit Quality and Rotation: Perception in Turkey.” Istanbul Management Journal, vol. 0, no. 91, 2021, pp. 109-122. [Database Container],


Kaçmaz D, Türel A. Audit Quality and Rotation: Perception in Turkey. Istanbul Management Journal [Internet]. 2 Oct. 2022 [cited 2 Oct. 2022];0(91):109-122. Available from: doi: 10.26650/imj.2021.91.005


Kaçmaz, Dilek - Türel, Ahmet. Audit Quality and Rotation: Perception in Turkey”. Istanbul Management Journal 0/91 (Oct. 2022): 109-122.


Published Online29.12.2021


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