Ünal Uyar, Güler Ferhan; Terzioğlu, Mustafa; Kaya, Neylan - In: Risks : open access journal 14 (2026) 2, pp. 1-22
This study models the auditor-client relationship as a strategic game shaped by two-sided information asymmetry and examines how this structure influences key audit outcomes, namely audit delay and audit fees, in Türkiye. Using a game-theoretic framework complemented by empirical analysis, the...