Content Analysis of Audit Reports in Stock Indices EURONEXT 100 vs BIST 100

The purpose of this study is to comparatively investigate the content analysis audit reports Turkish BIST 100 index and EURONEXT companies, one European stock indexes. In context, independent companies included in indexes between 2016-2019 were analyzed by method terms selected variables. increase report pages with effect new regulations; Shorter LAG time 100; shortening times over both indices; existence a large firm preference; insufficient representation female supervisors while rotation more common BIST, auditor change preferred EURONEXT, finally, similarity reported number KAMs their subjects can be counted among research results. according results research; first all, it showed that largely comply regulations efforts create language for auditing standards are underway. It has been observed compared under six headings show great deal similarity, but there some differences due legal reasons such as validity dates countries. And, hoped will contribute our national literature within scope comparative samples draw attention international literature.