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Denetçinin Mesleki Deneyiminin Denetim Kalitesine Etkisi

Year 2021, Volume: 24 Issue: 1, 197 - 208, 30.04.2021
https://doi.org/10.29249/selcuksbmyd.894219

Abstract

Küreselleşen dünyada muhasebe bilgi kullanıcıları karar alırken finansal tablolarda sunulan bilgilerin güvenilir ve kaliteli olmasını isterler. Güvenilir ve kaliteli bilgi ise bağımsız denetim ile sağlanmaktadır. Bağımsız denetimin kalitesine etki eden gerek denetçi özelliklerinden, gerek denetim firmasından gerekse de çevreden kaynaklı birçok faktör söz konusudur. Bu doğrultuda çalışmada, denetçilerin mesleki deneyiminin denetim kalitesine etkisinin olup olmadığının araştırılması amaçlanmıştır. Bu amaçla çalışmada öncelikle denetim kalitesi, mesleki deneyim ve denetim kalite çerçevesi ele alınmış, denetim kalite çerçevesinden hareketle bir ölçek oluşturulmuş ve test edilmiştir. Çalışmanın sonucunda hipotezler reddedilmiş ve denetçinin mesleki deneyimi ile denetim kalitesi arasında istatistiksel bir ilişki olmadığı görülmüştür. Buradan yeni işe başlamış bir denetçiyle, mesleki deneyimi daha fazla olan bir denetçinin aynı kalitede denetim raporu hazırladığı sonucuna ulaşılmıştır.

References

  • Al- Qatamin K.I. ve Salleh Z. (2020). Audit quality: a literature overview and research synthesis. IOSR Journal of Business and Management (IOSR-JBM), 22(2), 56-66.
  • DeAngelo, L. E. (1981), Auditor size and audit quality. Journal Of Accounting And Economics, 3 (3), 183-199.
  • FRC (2008). Financial Reporting Council the Audit Quality Framework, https://www.frc.org.uk/getattachment/46582304-32b1-43bb-b614-90318b295f28/The-Audit-Quality-Framework-Feb-2008.pdf
  • Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., ve Tatham, R. L. (2006). Multivariate data analysis. New Jersey: Pearson University Press.
  • IAASB (2014). A Framework For Audit Quality: Key Elements ThaPt Create An Environment For Audit Quality, https://www.ifac.org/system/files/publications/files/A-Framework-for-Audit-Quality-Key-Elements-that-Create-an-Environment-for-Audit-Quality-2.pdf
  • Mushiirah, A.B., Keshav, S. ve Neeveditah P.M. (2018). An investigation of audit quality in mauritius. Theoretical Economics Letters, 8(13), 2773-2787.
  • Noverini, C., Hutahacan T.F., Gustylia A., Veronica A. ve Gunawan E. (2020). Effect of independence, professionalism and experience on audit quality. Journal of Business, Management, and Accounting, 2(2), 272-280.
  • Palmrose, Z. (1988). An analysis of auditor litigation and audit service quality. The Accounting Review, 63(1), 55-73.
  • Prasanti, D.H., Ramadhanti W. ve Puspasari (2019). Effect of independence, work experience and competence on audit quality with professional ethics as moderating variable. Jurnal Akuntansi Aktual, 6(1), February, 223-233.
  • PCAOB (2011). Concept Release on Auditor Independence and Audit Firm Rotation;, Notice of round1ahle, PCAOB Release No. 2011-006, August 16, 2011, https://pcaobus.org/Rulemaking/Docket037/Release_2011-006.pdf
  • Sattar, U., Javeed S.A. ve Latief R. (2020). “How audit quality a ects the firm performance with the moderating role of the product market competition: empirical evidence from pakistani manufacturing firms. Sustainability, 12, 4153, 1-20.
  • Sulaiman, N.A. (2011). Audit quality in practice: a study of perceptions of auditors, audit committee members and quality inspectors. Yayınlanmamış Doktora Tezi. Manchester Business School, Faculty of Humanities.
  • Vaicekauskas, D. ve Mackevicius J. (2014). Developing a framework for audit quality management in audit firms. Zeszyty Teoretyczne Rachunkowossci, 75 (131), 171-193.
  • Zahmatkesh S. (2017). The effect of auditor features on audit quality. Tekhne Review of Applied Management Studies, 15, 79-87.
  • https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v1/Teblig/BA%C4%9EIMSIZ%20DENET%C4%B0M%20YETK%C4%B0LEND%C4%B0RME%20TEBL%C4%B0%C4%9E%C4%B0.pdf (Erişim Tarihi, 01.02.2021)
  • https://biac.org/wp-content/uploads/2020/01/the-importance-of-audit-quality-for-trust-in-business-1.pdf?fbclid=IwAR1dopJq2r_YE7SFYVYJvNUWc-SY4jiZfJlX7G2VTnuk1094YPSXu3mlwx8 (Erişim Tarihi, 05.01.2021)
  • https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/auditors/improving-and maintainingauditquality/?fbclid=IwAR2K9Fj8vdVBXW7mYRl7NX8Kos4_kJy6koXQHPnuue9j3TYeDs8E8y3KPew (Erişim Tarihi, 06.01.2021)
Year 2021, Volume: 24 Issue: 1, 197 - 208, 30.04.2021
https://doi.org/10.29249/selcuksbmyd.894219

Abstract

References

  • Al- Qatamin K.I. ve Salleh Z. (2020). Audit quality: a literature overview and research synthesis. IOSR Journal of Business and Management (IOSR-JBM), 22(2), 56-66.
  • DeAngelo, L. E. (1981), Auditor size and audit quality. Journal Of Accounting And Economics, 3 (3), 183-199.
  • FRC (2008). Financial Reporting Council the Audit Quality Framework, https://www.frc.org.uk/getattachment/46582304-32b1-43bb-b614-90318b295f28/The-Audit-Quality-Framework-Feb-2008.pdf
  • Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., ve Tatham, R. L. (2006). Multivariate data analysis. New Jersey: Pearson University Press.
  • IAASB (2014). A Framework For Audit Quality: Key Elements ThaPt Create An Environment For Audit Quality, https://www.ifac.org/system/files/publications/files/A-Framework-for-Audit-Quality-Key-Elements-that-Create-an-Environment-for-Audit-Quality-2.pdf
  • Mushiirah, A.B., Keshav, S. ve Neeveditah P.M. (2018). An investigation of audit quality in mauritius. Theoretical Economics Letters, 8(13), 2773-2787.
  • Noverini, C., Hutahacan T.F., Gustylia A., Veronica A. ve Gunawan E. (2020). Effect of independence, professionalism and experience on audit quality. Journal of Business, Management, and Accounting, 2(2), 272-280.
  • Palmrose, Z. (1988). An analysis of auditor litigation and audit service quality. The Accounting Review, 63(1), 55-73.
  • Prasanti, D.H., Ramadhanti W. ve Puspasari (2019). Effect of independence, work experience and competence on audit quality with professional ethics as moderating variable. Jurnal Akuntansi Aktual, 6(1), February, 223-233.
  • PCAOB (2011). Concept Release on Auditor Independence and Audit Firm Rotation;, Notice of round1ahle, PCAOB Release No. 2011-006, August 16, 2011, https://pcaobus.org/Rulemaking/Docket037/Release_2011-006.pdf
  • Sattar, U., Javeed S.A. ve Latief R. (2020). “How audit quality a ects the firm performance with the moderating role of the product market competition: empirical evidence from pakistani manufacturing firms. Sustainability, 12, 4153, 1-20.
  • Sulaiman, N.A. (2011). Audit quality in practice: a study of perceptions of auditors, audit committee members and quality inspectors. Yayınlanmamış Doktora Tezi. Manchester Business School, Faculty of Humanities.
  • Vaicekauskas, D. ve Mackevicius J. (2014). Developing a framework for audit quality management in audit firms. Zeszyty Teoretyczne Rachunkowossci, 75 (131), 171-193.
  • Zahmatkesh S. (2017). The effect of auditor features on audit quality. Tekhne Review of Applied Management Studies, 15, 79-87.
  • https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v1/Teblig/BA%C4%9EIMSIZ%20DENET%C4%B0M%20YETK%C4%B0LEND%C4%B0RME%20TEBL%C4%B0%C4%9E%C4%B0.pdf (Erişim Tarihi, 01.02.2021)
  • https://biac.org/wp-content/uploads/2020/01/the-importance-of-audit-quality-for-trust-in-business-1.pdf?fbclid=IwAR1dopJq2r_YE7SFYVYJvNUWc-SY4jiZfJlX7G2VTnuk1094YPSXu3mlwx8 (Erişim Tarihi, 05.01.2021)
  • https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/auditors/improving-and maintainingauditquality/?fbclid=IwAR2K9Fj8vdVBXW7mYRl7NX8Kos4_kJy6koXQHPnuue9j3TYeDs8E8y3KPew (Erişim Tarihi, 06.01.2021)
There are 17 citations in total.

Details

Primary Language Turkish
Journal Section Original Research Articles
Authors

Nurcan Bulut 0000-0002-8374-8350

Publication Date April 30, 2021
Submission Date March 10, 2021
Published in Issue Year 2021 Volume: 24 Issue: 1

Cite

APA Bulut, N. (2021). Denetçinin Mesleki Deneyiminin Denetim Kalitesine Etkisi. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 24(1), 197-208. https://doi.org/10.29249/selcuksbmyd.894219

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