2022
DOI: 10.26650/ibr.2022.51.938151
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Content Analysis of Audit Reports in Stock Indices EURONEXT 100 vs BIST 100

Abstract: The purpose of this study is to comparatively investigate the content analysis of the audit reports of the Turkish BIST 100 index and the EURONEXT 100 companies, one of the European stock indexes. In this context, the independent audit reports of the companies included in the EURONEXT 100 and BIST 100 indexes between 2016-2019 were analyzed by content analysis method in terms of selected variables.The increase in audit report pages with the effect of new regulations; Shorter report LAG time in BIST 100; shorte… Show more

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