Ünal Uyar, Güler Ferhan; Terzioğlu, Mustafa; Kaya, Neylan - In: Risks : open access journal 14 (2026) 2, pp. 1-22
examines how this structure influences key audit outcomes, namely audit delay and audit fees, in Türkiye. Using a game … Istanbul firms audited by Big Four auditors. Two ordinary least squares models are estimated: one for audit delay and one for … fees, is found to be negatively related to audit delay, suggesting that riskier firms may accelerate the reporting process …