Control-Ownership Wedge and Industry Specialist Auditor

This study extends agency theory by explaining the client's understanding of audit quality. contributes to literature examining effect wedge control-ownership on industry specialist auditors that have not been researched in Turkey. The interests minority and controlling shareholders are completely compatible. research analysis method used a logistic regression model, finding firms practice larger difference between control rights cash flow tend prefer high quality measures auditors. encourages regulators improve law enforcement enhance role corporate governance Turkey address features ownership-control offer suitable environment for investment shareholders.