The Effect of Auditor Gender on Audit Opinion: A Research in the Bist 100 Index

Abstract

Although independent auditing activities have been carried out for many years, financial reporting systems and independent audit firms have started to be questioned all over the world in 2001 regarding financial scandals in America. The importance of independent audit activities on these events has gradually increased and many studies have been carried out on independent
audit components. The purpose of this study is to try to determine whether the gender of the independent auditor has an impact on the audit opinion. In the study, the data obtained from the 2018 audit reports of the companies included in the BIST 100 Index in the Public Disclosure Platform (PDP) were used to determine the effect of the independent auditor gender on the audit opinion. The data obtained from the PDP system and the web pages of the related enterprises were analyzed using the ChiSquare Independence test. Finally, the limitations of the study were mentioned and suggestions were made to those who will work on this issue in the future.