The aim of this study is to analyze audit market and to compare the Big Four auditing firms’ position to other auditing firms in Turkey. There were 103 audit firms in 2013 and 138 audit firms in 2014 in Turkey. In 2013 67 firms and in 2014 74 firms published transparency reports and have been taken to the research. In this study the transparency reports of audit firms are examined within the scope of the subjects; the number of partners, the number of employees, (junior auditor, senior auditor, in-charge auditor, manager, partner) income distribution, (financial statement audit, tax audit, information systems audit, other audit, consultancy, non-operating ) and training coordinated in the companies. We found that most of the audit services were given by Big 4 audit firms in Turkey. On the other hand most of tax services were given by local and other firms. In the study we found that the size of audit market is around 150 million US dollars in 2014 in Turkey. Our motivation of the study is the growth of the audit market and increase of auditing firms in Turkey.

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Saglam, N., & Orhan, A. (2017). Turkish audit market: A comparison of big 4 and other audit firms in Turkey for the period 2013-2014. International Journal of Business and Administrative Studies, 3(1), 30-35