Strategic decision-making theories suggest that organizations that combine rational and incremental strategy implementation styles are likely to perform better than those that emphasize a single style. To assess whether these arguments apply to the public sector; we explore the strategy implementation style and perceived service effectiveness, efficiency and equity of Turkish municipal government departments. Using fuzzy cluster analysis, we identify four distinctive though inter-related styles of strategy implementation in our sample organizations: logical-incremental; mostly rational; mostly incremental; and no clear approach. A logical-incremental and mostly rational style of implementation are associated with better effectiveness, efficiency and equity; with the absence of an implementation style associated with worse performance. Theoretical and practical implications are discussed.

Over the last few decades, strategic management practices have been widely applied in the public sector across the world. Though this approach and its component techniques are still in their infancy, most practitioners and academics have reached a consensus on the role of strategic management in enhancing organisational efficiency. Accordingly, there have been many studies examiningthe relationship between strategic management and performance in public organizations. However, as far as the public sector is concerned, there is still insufficient evidence to indicate that strategic management has a direct link with organizational performance, and it is still unclear whether there are any other determining factors that might affect this alignment. This study aims to investigate the theoretical background to the relationship between strategic management and organizational performance. It also identifies how internal and external contextual factors have mediating and moderating effects on this relationship, and suggests that studies analysing the fit between strategic management practices and performance in public sector organizations should take the influence of contextual parameters into consideration.

The opinion of the independent audit has significant importance in decreasing the information risk and increasing the reliability of the information submitted in the financial tables that form the basis of the decisions reached by financial information users. This study is focused on at which degree the individual and institutional investors with whom the banks are in trading relationship is be affected by the opinions of the auditors given as a result of an independent audit. Whether the deposits imbursed by the people and institutions to the banks as the processes reflecting the trading relations of the banks, the credits they get and the total assets that are affected depending on them, net interest income, trading profit/loss and net profit/loss items and the prices of equity share are affected from these opinions has been examined in the study, The scope of data includes activities of 10 different banks operating in Turkey between the years 2006-2014 have been examined and dynamic panel data model has been used. In the study, it is shown that the independent audit report opinions reinforce the investor decision in the same direction based on given variables.

The role of audit profession and the implementation of new audit standards are aimed to improve the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor’s report. The aim of introducing KAMs is to give information about the areas of higher risk and the effect of most significant events. This study aims to contribute to the current literature by determining the matters which should be included as KAMs and the factors affecting KAM disclosure. It also examines the relationship between the total number of KAMs and firm level characteristics for the Turkish market. Our findings reveal that some of the firm level characteristics have a significant impact on KAM disclosures.

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