Abstract
Evaluation of Doctoral Dissertations in the Field of Auditing in Turkey (1995-2018)
The aim of the study is to examine and evaluate the doctoral dissertations in the field of auditing in terms of various properties. For this purpose, a total of 128 doctoral dissertations in the field of auditing prepared among 1995-2018 was analysed in terms of subject, year, university, number of pages, research method, language, gender of the author and the titles of advisors. As a method in the study, content analysis was used. As a result of the analysis, it was determined that the most preferred subject in the doctoral dissertations completed in the field of auditing is “internal auditing/internal auditor”. The audit subjects, which have the least interest by the doctoral thesis authors, have appeared to be “audit committee”, “information technology auditing” and “public auditing/public auditor”. In addition, it was concluded that Marmara University is the institution where the highest number of doctoral dissertations were completed and that the majority of doctoral thesis authors prefered the “empirical research” method.
Keywords
Accounting, Auditing, Doctoral dissertations.
