The Possible Effects of Organization’s Corporate Accountability Sense on Continuous Auditing: The Case of ISE 100

Abstract

The applicability of continuous auditing, which is deemed as the future of auditing, in terms of enterprises can be presented depending upon corporate management mentality of enterprises. As for the corporate management mentality within enterprises, it can be presented based on accountability which is a concept involving internal and external considerations. Consequently, the aim of this study is to identify the potential impacts of the corporate accountability mentality of enterprises on continuous auditing. In accordance with this purpose, a corporate accountability index has been prepared and the variables have been determined in the first place. Then, the data of the enterprises included in Istanbul Stock Exchange (ISE) 100 Index regarding these variables have been construed; thus, the potential impacts thereof on continuous auditing have been tried to be determined.