Araştırma Makalesi
BibTex RIS Kaynak Göster

IDENTIFICATION OF KEY PERFORMANCE INDICATORS OF AUDITOR’S REPORTS: EVIDENCE FROM BORSA ISTANBUL (BIST)

Yıl 2017, Cilt: 3 Sayı: 1, 854 - 859, 30.06.2017
https://doi.org/10.17261/Pressacademia.2017.665

Öz

According to International Standards on Auditing (IAS) 700 –Forming an
Opinion and Reporting on Financial Statements–the objectives of the auditor are
to form an opinion on the financial statements based on an evaluation of the
conclusions drawn from the audit evidence obtained and to express clearly that
opinion through a written report. In the final step of audit process the
auditor shall form an opinion on whether the financial statements are prepared,
in all material respects, in accordance with the applicable financial reporting
framework. The auditor shall modify the opinion in the auditor’s report when:
the audit or concludes that, based on the audit evidence obtained, the
financial statements as a whole are not free from material misstatement. This
study empirically examines distinctive financial indicators of qualified 
auditor’s reports in Turkey to see whether there is a relationship
between financial indicators and qualifications of an auditor’s report. The aim
of the paper is to analyze the qualified auditor’s reports of Borsa Istanbul
nonfinancial companies for the year 2016 and to show the circumstances in the
company’s financial position and performance that causes the qualifications by
using key performance indicators (accounting ratios). 

Kaynakça

  • Arens, A. A., Elder, R. J., & Mark, B. (2012). Auditing and assurance services: an integrated approach. Boston: Prentice Hall.
  • Bell, T. B., & Tabor, R. H. (1991). Empirical analysis of audit uncertainty qualifications. Journal of Accounting Research, 29, p.350–370.
  • Caramanis, C., Spathis, C., (2006) "Auditee and audit firm characteristics as determinants of audit qualifications: Evidence from the Athens stock exchange", Managerial Auditing Journal, Vol. 21 Issue: 9, p.905-920
  • Chen, K. andChurch, B. (1992), “Default on debt obligations and the issuance of going concern opinions”, Auditing: A Journal of Practice and Theory, p. 30-49, Fall.
  • Dopouch, N., Holthausen, R. and Leftwich, R. (1987), “Predicting audit qualifications with financial and market variables”, The Accounting Review, Vol. 62 No. 3, p. 431-54.
  • Gaganis, C., Pasiouras, F., & Doumpos, M. (2007). Probabilistic neural networks for the identification of qualified audit opinions. Expert Systems with Applications, 32, p.114–124.
  • International Standards on Auditing (IAS) 700 –Forming an Opinion and Reporting on Financial Statements
  • International Standard on Auditing (ISA) 705 Modifications To The Opinion In The Independent Auditor’s Report
  • Keasey, K., Watson, R. and Wynarzcyk, P. (1988), “The small company audit qualification: a preliminary investigation”, Accounting & Business Research, Vol. 18 No. 72, p. 323-33.
  • Laitinen, E. K., &Laitinen, T. (1998). Qualified audit reports in Finland: Evidence from large companies. European Accounting Review, 7, p. 639–653.
  • Spathis, C. (2003), “Audit qualification, firm litigation, and financial information: an empirical analysis in Greece”, International Journal of Auditing, Vol. 7 No. 1, p. 71-85.
  • Zdolšek, D., Jagrič, T., MarjanOdar,M.,(2015) . "Identification of auditor’s report qualifications: an empirical analysis for Slovenia." Ekonomskaistraživanja 28.1 , p. 994-1005.
Yıl 2017, Cilt: 3 Sayı: 1, 854 - 859, 30.06.2017
https://doi.org/10.17261/Pressacademia.2017.665

Öz

Kaynakça

  • Arens, A. A., Elder, R. J., & Mark, B. (2012). Auditing and assurance services: an integrated approach. Boston: Prentice Hall.
  • Bell, T. B., & Tabor, R. H. (1991). Empirical analysis of audit uncertainty qualifications. Journal of Accounting Research, 29, p.350–370.
  • Caramanis, C., Spathis, C., (2006) "Auditee and audit firm characteristics as determinants of audit qualifications: Evidence from the Athens stock exchange", Managerial Auditing Journal, Vol. 21 Issue: 9, p.905-920
  • Chen, K. andChurch, B. (1992), “Default on debt obligations and the issuance of going concern opinions”, Auditing: A Journal of Practice and Theory, p. 30-49, Fall.
  • Dopouch, N., Holthausen, R. and Leftwich, R. (1987), “Predicting audit qualifications with financial and market variables”, The Accounting Review, Vol. 62 No. 3, p. 431-54.
  • Gaganis, C., Pasiouras, F., & Doumpos, M. (2007). Probabilistic neural networks for the identification of qualified audit opinions. Expert Systems with Applications, 32, p.114–124.
  • International Standards on Auditing (IAS) 700 –Forming an Opinion and Reporting on Financial Statements
  • International Standard on Auditing (ISA) 705 Modifications To The Opinion In The Independent Auditor’s Report
  • Keasey, K., Watson, R. and Wynarzcyk, P. (1988), “The small company audit qualification: a preliminary investigation”, Accounting & Business Research, Vol. 18 No. 72, p. 323-33.
  • Laitinen, E. K., &Laitinen, T. (1998). Qualified audit reports in Finland: Evidence from large companies. European Accounting Review, 7, p. 639–653.
  • Spathis, C. (2003), “Audit qualification, firm litigation, and financial information: an empirical analysis in Greece”, International Journal of Auditing, Vol. 7 No. 1, p. 71-85.
  • Zdolšek, D., Jagrič, T., MarjanOdar,M.,(2015) . "Identification of auditor’s report qualifications: an empirical analysis for Slovenia." Ekonomskaistraživanja 28.1 , p. 994-1005.
Toplam 12 adet kaynakça vardır.

Ayrıntılar

Bölüm Makaleler
Yazarlar

Burcu Adiloglu

Bengu Vuran

Yayımlanma Tarihi 30 Haziran 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 3 Sayı: 1

Kaynak Göster

APA Adiloglu, B., & Vuran, B. (2017). IDENTIFICATION OF KEY PERFORMANCE INDICATORS OF AUDITOR’S REPORTS: EVIDENCE FROM BORSA ISTANBUL (BIST). PressAcademia Procedia, 3(1), 854-859. https://doi.org/10.17261/Pressacademia.2017.665
AMA Adiloglu B, Vuran B. IDENTIFICATION OF KEY PERFORMANCE INDICATORS OF AUDITOR’S REPORTS: EVIDENCE FROM BORSA ISTANBUL (BIST). PAP. Haziran 2017;3(1):854-859. doi:10.17261/Pressacademia.2017.665
Chicago Adiloglu, Burcu, ve Bengu Vuran. “IDENTIFICATION OF KEY PERFORMANCE INDICATORS OF AUDITOR’S REPORTS: EVIDENCE FROM BORSA ISTANBUL (BIST)”. PressAcademia Procedia 3, sy. 1 (Haziran 2017): 854-59. https://doi.org/10.17261/Pressacademia.2017.665.
EndNote Adiloglu B, Vuran B (01 Haziran 2017) IDENTIFICATION OF KEY PERFORMANCE INDICATORS OF AUDITOR’S REPORTS: EVIDENCE FROM BORSA ISTANBUL (BIST). PressAcademia Procedia 3 1 854–859.
IEEE B. Adiloglu ve B. Vuran, “IDENTIFICATION OF KEY PERFORMANCE INDICATORS OF AUDITOR’S REPORTS: EVIDENCE FROM BORSA ISTANBUL (BIST)”, PAP, c. 3, sy. 1, ss. 854–859, 2017, doi: 10.17261/Pressacademia.2017.665.
ISNAD Adiloglu, Burcu - Vuran, Bengu. “IDENTIFICATION OF KEY PERFORMANCE INDICATORS OF AUDITOR’S REPORTS: EVIDENCE FROM BORSA ISTANBUL (BIST)”. PressAcademia Procedia 3/1 (Haziran 2017), 854-859. https://doi.org/10.17261/Pressacademia.2017.665.
JAMA Adiloglu B, Vuran B. IDENTIFICATION OF KEY PERFORMANCE INDICATORS OF AUDITOR’S REPORTS: EVIDENCE FROM BORSA ISTANBUL (BIST). PAP. 2017;3:854–859.
MLA Adiloglu, Burcu ve Bengu Vuran. “IDENTIFICATION OF KEY PERFORMANCE INDICATORS OF AUDITOR’S REPORTS: EVIDENCE FROM BORSA ISTANBUL (BIST)”. PressAcademia Procedia, c. 3, sy. 1, 2017, ss. 854-9, doi:10.17261/Pressacademia.2017.665.
Vancouver Adiloglu B, Vuran B. IDENTIFICATION OF KEY PERFORMANCE INDICATORS OF AUDITOR’S REPORTS: EVIDENCE FROM BORSA ISTANBUL (BIST). PAP. 2017;3(1):854-9.

PressAcademia Procedia (PAP) publishes proceedings of conferences, seminars and symposiums. PressAcademia Procedia aims to provide a source for academic researchers, practitioners and policy makers in the area of social and behavioral sciences, and engineering.

PressAcademia Procedia invites academic conferences for publishing their proceedings with a review of editorial board. Since PressAcademia Procedia is an double blind peer-reviewed open-access book, the manuscripts presented in the conferences can easily be reached by numerous researchers. Hence, PressAcademia Procedia increases the value of your conference for your participants. 

PressAcademia Procedia provides an ISBN for each Conference Proceeding Book and a DOI number for each manuscript published in this book.

PressAcademia Procedia is currently indexed by DRJI, J-Gate, International Scientific Indexing, ISRA, Root Indexing, SOBIAD, Scope, EuroPub, Journal Factor Indexing and InfoBase Indexing. 

Please contact to procedia@pressacademia.org for your conference proceedings.