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Abstract


An Empirical Study of transparency Reports and The Auditing Sector in Turkey

This study investigates transparency reports of Turkish auditing firms as a measure of the audit quality in Turkey. To reveal the structure of the audit in Turkey, information that must take place in transparency reports of 2013 has been examined. The four big auditing firmsare especially compared with other auditing firms to reveal the effect of the big four auditing firms on Turkish auditing sector.  According to the results of the study, Turkish auditing sector is a emerging sector, clustered in large cities such as Istanbul, dominated by the big four auditing firms. Moreover, large firms get audit service largely from the big four audit firms. 



Keywords
Independent Audit, Transparency Reports, Audit Quality, Turkey



Kaynakça

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