DENETÇİ ROTASYONUNUN BAĞIMSIZ DENETİM KALİTESİ ÜZERİNE ETKİSİ: BORSA İSTANBUL'DA BİR UYGULAMA.

The aim of this study was to investigate the effect of the auditor rotation application in Turkey on audit quality. In the study in which the independent auditor's modified opinion is used as the audit quality indicator, data retrieved for 138 companies operating in Borsa Istanbul in 2018 were analyzed using the penalized logistic regression and logistic regression methods. According to the research, it is concluded that mandatory and voluntary audit partner rotation improves the quality of independent audit. [ABSTRACT FROM AUTHOR]