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GENDER DIVERSITY AT THE TOP LEVEL OF INDEPENDENT AUDIT FIRMS IN TURKEY AND ITS INCOME EFFECTS

Abstract

Author(s): Asl?han E. BOZCUK

This study aims to present the current situation in Turkey regarding gender diversity at engagement auditor level and to explore its income effects. In Turkey there are a total of 472 auditors at engagement (signing) auditor level, employed at independent audit firms which have performed at least one audit of a public interest entity in 2016. Only 10% of that number constitutes female auditors. In 81% of local firms and in 68% international audit network (IAN) member firms there are no female engagement partners. When the audit firm’s experience, size and corporate structure variables are included in the models, the presence and ratio of female auditors are not statistically significantly related to audit firm’s income. However, for IAN member firms, there is a statistically significantly positive relationship between the number of female auditors and the audit firm’s total income, even when taking into account the audit firm’s experience and size.

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