The perceptions of the financial stakeholders on the classification of the author: an experimental cross-cultural survey
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KünyeNUHOĞLU, İ., PARLAK, D. (2012). The perceptions of the financial stakeholders on the classification of the author: an experimental cross-cultural survey. Muhasebe Bilim Dünyası Dergisi, 14 (4), pp. 18-41.
This paper empirically investigates the impact of the classification of an independent auditing company on the perception of Turkish and American financial stakeholders. The purpose of this paper is to understand how the decision-making process of the financial stakeholders proceeds when they are faced with financial issues. A sample of the financial stakeholders of two countries were asked to evaluate the financial performance of a public manufacturing company, given the balance sheet, income statement, and the audit opinion letter. The study explored the changes in their reactions to decisions such as willingness to give a loan, willingness to advise investment in shares of the company, and willingness to cooperate business-wise with the company when the classification of the auditor changes from international to national. The statistical analysis of the survey significantly reveals that the financial stakeholders are influenced by the classification of the auditor in both countries, Turkey, which is an emerging market, and the U.S., a developed country.