DENETÇİNİN BAĞIMSIZLIĞINI GÜÇLENDİRMEYE YÖNELİK BİR ÖNERİ: FİNANSAL TABLOLARIN SİGORTALANMASI

Yıl 2023, Cilt: 23 Sayı: 69, 67 - 84, 10.05.2023

Recep Güneş Ahmet Onay

https://doi.org/10.55322/mdbakis.1163170

Öz

Denetçi-yönetici ilişkilerindeki doğal çıkar çatışmaları, denetimin karşı karşıya olduğu problemlerin kaynağıdır. Bu problemlerin kesin çözümü, iki taraf arasındaki ilişkilerin düzenlemelerle sınırlandırılması değil tamamen ortadan kaldırılmasıdır. Finansal tabloların sigortalanması fikri, bu amaca hizmet eder. Bu çalışmada, finansal tabloların sigortalanmasının temel gerekçeleri tartışılmış ve bir uygulama modeli tanıtılmıştır. Ayrıca finansal tabloların sigortalanmasının denetim ve finansal raporlama kalitesi üzerindeki etkisi açıklanmış ve denetimin problemlerine çözüm üretmeyi amaçlayan araştırmacılara ve düzenleyicilere olağandışı bir bakış açısı üzerinden teorik bir tartışma sunulmuştur. Çalışmanın sonuçları, “bırakınız yapsınlar” ilkesine dayanan bir model olan finansal tabloların sigortalanmasının, denetim kalitesinin ve finansal raporlama kalitesinin artırılmasını teşvik eden motivasyonlara sahip olduğunu göstermiştir.

Anahtar Kelimeler

Vekalet Problemi, Denetimin Bağımsızlığı, Denetim Kalitesi

A RECOMMENDATION TO STRENGTHEN THE AUDITOR’S INDEPENDENCE: FINANCIAL STATEMENTS INSURANCE

Öz

The inherent conflicts of interest in the auditor-manager relationships are the source of the problems
that auditing faces. The definitive solution to these problems is not to limit the relations between
the two parties with regulations, but to completely eliminate them. The idea of financial statements
insurance serves this purpose. In this study, the basic rationales of the financial statements insurance are
discussed and an implementation model is introduced. In addition, the impact of financial statements
insurance on auditing and financial reporting quality is explained, and a theoretical discussion is
presented from an unusual perspective to researchers and regulators who aim to find solutions to
auditing problems. The results of the study showed that financial statements insurance, a model based
on the “laissez-faire” principle, has motivations that encourage the improvement of audit quality and
financial reporting quality.

Anahtar Kelimeler

Agency Problem, Audit Independence, Audit Quality.

Kaynakça

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