TY  - JOUR
T1  - Türkiye’deki Bağımsız Denetim Piyasasının Yoğunlaşma Düzeyindeki Değişiminin Denetim Firmalarının Kazanç Dağılımına Etkisi
TT  - The Effect of the Change in the Concentration Level of the Independent Audit Market in Turkey on the Earnings Distribution of Audit Firms
AU  - Yıldırım, Oktay
AU  - Ayanoğlu, Yıldız
PY  - 2025
DA  - August
Y2  - 2025
JF  - Denetim ve Güvence Hizmetleri Dergisi
JO  - AUDAS
PB  - Güvence Hizmetleri Derneği
WT  - DergiPark
SN  - 2791-7738
SP  - 167
EP  - 183
VL  - 5
IS  - 2
LA  - tr
AB  - Bağımsız denetim, firmaların yayınlamış oldukları mali verinin güvenirliğini artırmak için bir güvence sistemidir.  Türkiye’de bağımsız denetim ilk olarak 70’li yıllarda ihtiyari olarak başlamış ve 80’li yıllarda yasal mevzuat oluşturularak belli firmalar için zorunlu hale gelmiştir.  Mali verinin güvenirliğinin sağlanası bakımından kritik öneme sahip olduğundan bağımsız denetim piyasasında zaman içerisinde pek çok çalışma yapılmıştır. Bu çalışma, Türkiye’de denetim piyasasının yoğunlaşma düzeyini güncel veriler ile ölçmek ve önceki çalışmalar ile kıyaslayarak, yoğunlaşma oranının değişiminin, denetim firmalarının gelir dağılımı üzerine etkisini ortaya koymayı amaçlamaktadır. Bu amaçla 2020-2023 yılları arasında yayınlanan toplam 372 şeffaflık raporlarından elde edilen veriler kullanılmaktadır. Çalışma sonuçlarını Türkiye’de yapılan önceki çalışmalar ile kıyaslayabilmek için önceki çalışmalarda kullanılan N-Firma Yoğunlaşma Oranı, Lorenz Eğrisi ve Gini Katsayısı ve Herfindahl-Hirschman Endeksi yöntemleri kullanılarak analizler yapılmaktadır. Yapılan analizler sonucunda Türkiye’de denetim piyasasının yoğunluğunun sınırlı miktarda azalmasına rağmen piyasanın oligopol görünümünün devam ettiği ve yoğunlaşma oranındaki sınırlı azalışın Gini Katsayısı verilerine göre bağımsız denetim kurumları arasında kazanç dağılımına etkisinin olmadığı ve adaletsiz dağılımın devam ettiği anlaşılmaktadır. Ek olarak denetim piyasasında 4 büyük denetim firmasının piyasaya hakimiyetini devam ettirdiği ve Türkiye’nin denetim piyasası yoğunluğu bakımından Avrupa Birliği ülkeleri ile benzer olduğu sonucuna varılmaktadır.
KW  - Denetim
KW  - Bağımsız Denetim
KW  - Denetimin Yoğunlaşması
KW  - Denetim Piyasası
KW  - Yoğunlaşma Düzeyi
N2  - Independent auditing is an assurance mechanism designed to enhance the reliability of published financial data.  In Turkey, independent auditing began on a voluntary basis in the 1970s and became mandatory for certain firms in the 1980s with the introduction of new legislation.  Many studies have been conducted in the independent audit market over time, as it is critical for ensuring the reliability of financial data. This study aims to measure the current concentration level of the Turkish audit market, compare this level with previous findings, and determine the effect of changes in the concentration rate on the earnings distribution of audit firms. For this purpose, data obtained from a total of 372 transparency reports published between 2020 and 2023 were used. To ensure comparability with earlier research, this study applies the same methodologies: N-Firm Concentration Ratio, Lorenz Curve, Gini Coefficient and Herfindahl-Hirschman Index. As a result of the analysis, it is understood that although the concentration of the audit market in Turkey has decreased slightly, the market retains an oligopolistic structure, and the slight decline in concentration has had no impact on the income distribution among audit firms, as indicated by the unchanged Gini Coefficient. In addition, it is concluded that 4 large audit firms continue to dominate the audit market and Turkey is similar to the European Union countries in terms of audit market concentration.
CR  - Andrew, U. (2024). Audit pricing and audit market concentration in Nigeria: the moderating effect of firm
attributes. Jalingo Journal of Social and Management Sciences, 5(4), 241-249.
CR  - Abidin, S., Beattie, V., ve Goodacre, A. (2010). Audit market structure, fees and choice in a period of structural
change: Evidence from the UK–1998–2003. British Accounting Review, 42(3), 187–206.
doi:1016/j.bar.2010.04.002
CR  - Andriani, Y., Martika, S. Y., ve Ermawati, L. (2024). He effect of market concentration audit, audit tenure, and
audit fees on audit quality (study on companies listed in the jakarta islamic index (JII) in 2020-2023).
ProBusiness: Management Journal, 15(3), 352-358. doi: 10.62398/probis.v15i3
CR  - Avrupa Komisyonu. (2010). Green paper audit policy: Lessons from the crisis, (COM (2010) 561 final). Erişim
Adresi:https://www.europarl.europa.eu/meetdocs/2009_2014/documents/com/com_com(2010)0561_/com_com(2010)0561_en.pdf
CR  - Avrupa Komisyonu (2021). Report from the Commission to the European Parliament, the Council, the European Central Bank and the European Systemic Risk Board, COM(2021) 29 final, (Article 27 of Regulation (EU)No 537/2014). Erişim Adresi: https://eur-lex.europa.eu/legalcontent/EN/TXT/?uri=CELEX:52021DC0029
CR  - Beattie, V., Goodacre, A., ve Fearnley, S. (2003). And then there were four: A study of UK audit market
concentration ‐ causes, consequences and the scope for market adjustment. Journal of Financial Regulation
and Compliance, 11(3), 250-265. doi: 10.1108/13581980310810561
CR  - Bigus, J., ve Zimmermann, R. (2008). Non‐audit fees, market leaders and concentration in the german audit
market: a descriptive analysis. International Journal of Auditing, 12(3), 159-179. doi: 10.1111/j.1099-
1123.2008.00378.x
CR  - Boone, J. P., Khurana, I. K., ve Raman, K. K. (2012). Audit market concentration and auditor tolerance for earnings management. Contemporary Accounting Research, 29(4), 1171-1203. doı: 10.1111/j.1911-
3846.2011.01144.x
CR  - Solak, B., ve Erdoğan, S. (2016). Türkiye’de şeffaflık raporları ve bağımsız denetim sektörüne yönelik ampirik
bir çalışma. Çankırı Karatekin Üniversitesi İİBF Dergisi, 6(2), 175-195.
CR  - Bradbury, M. E., ve Kim, O. (2024). The impact of the IFRS adoption reform on audit market concentration,
auditor choice and audit quality. Journal of Applied Accounting Research, 25(5), 995-1015. doi:
10.1108/JAAR-12-2022-0323
CR  - Cabán-García, M. T., ve Cammack, S. E. (2011). Industry and city-level audit market concentration: ındustry and city-level audit market concentration. International Journal of Auditing, 15(1), 21-42. doi: 10.1111/j.1099-
1123.2010.00421.x
CR  - Clarina, M., ve Fitriany, F. (2019). The ımpact of audit market concentration on audit quality: evidence from
Indonesia. Jurnal Pengurusan, 57, 1-12. doi: 10.17576/pengurusan-2019-57-12
CR  - Chaney, P. K., Jeter, D. C., ve Shaw, P. E. (2003). The impact on the market for audit services of aggressive
competition by auditors. Journal of Accounting and Public Policy, 22(6), 487–516. doi:
10.1016/j.jaccpubpol.2003.09.002
CR  - Dabor, A. O., Wilson, O. F., ve Joy, O. E. (2024). Audit market concentration in an emerging economy. Humanities Journal, 1(1), 1-7. doi: 10.31893/humanitj.2024003
CR  - Duh, R. R., Ye, C., ve Yu, L. H. (2020). Corruption and audit market concentration: An international investigation.
Asia-Pacific Journal of Accounting & Economics, 27(3), 261-279. doi: 10.1080/16081625.2018.1540942
CR  - Elbardan, H., Kotb, A., ve Ishaque, M. (2023). A review of the empirical literature on audit market concentration.
The International Journal of Accounting, 58(02), 1-52. doi: 10.1142/S1094406023500063
CR  - Eser, R. (2018). Bağımsız denetim şirketlerı̇ büyüklüğünde güç kanunu ve denetim sektöründe piyasa
yoğunlaşması. XX. Türkiye Muhasebe Kongresi 5-6 Ekim 2018, 1300-1335. İstanbul, Türkiye
CR  - Eshleman, J. D., ve Lawson, B. (2016). Audit market structure and audit pricing. Accounting Horizons, 31 (1),
57–81. doi: 10.2308/acch-51603
CR  - Francis, J. R., Michas, P. N., ve Seavey, S. E. (2013). Does audit market concentration harm the quality of audited
earnings? Evidence from audit markets in 42 countries. Contemporary Accounting Research, 30(1), 325-
355. doi: 10.1111/j.1911-3846.2012.01156.x
CR  - Gunn, J. L., Kawada, B. S., ve Michas, P. N. (2019). Audit market concentration, audit fees, and audit quality: A
cross-country analysis of complex audit clients. Journal of Accounting and Public Policy, 38(6), 1-21. doi:
10.1016/j.jaccpubpol.2019.106693
CR  - House of Lords. (2011). Auditors: Market concentration and their role (Vol. I: Report, 2nd Report of Session
2010–11). London, England: The Stationery Office Limited. Erişim Adresi:
https://www.manifest.co.uk/wp-content/uploads/2011/03/2011-House-of-Lords-Final.pdf
CR  - Huang, T. C., Chang, H., ve Chiou, J. R. (2016). Audit market concentration, audit fees, and audit quality: evidence from China. Auditing: A Journal of Practice & Theory, 35(2), 121-145. doi: 10.2308/ajpt-51299
CR  - Huber, N. (2011). The concentration battle. International Accounting Bulletin, 6(10), 6-11. Erişim adresi:
http://www.blog-audit.com/wp-content/uploads/2012/03/étude-InternationalAccountingBulletin1.pdf
CR  - Ishak, A. M., Mansor, N., ve Maruhun, E. N. S. (2013). Audit market concentration and auditor’s ındustry
specialization. Procedia - Social and Behavioral Sciences, 91, 48-56. doi: 10.1016/j.sbspro.2013.08.400
CR  - Joshi, D. P. L. (2024). A review of the literature on joint audit and audit quality, audit, costs, and market
concentration. Audit, Costs, and Market Concentration (December 09, 2024), 45-61. doi:
10.2139/ssrn.5048520
CR  - Kallapur, S., Sankaraguruswamy, S., ve Zang, Y. (2010). Audit market concentration and audit quality. Social
Science Research Network. February 2, 2010. 1-55. doi:10.2139/ssrn.1546356
CR  - Kınay, B., ve Ciğer, A., (2021). Denetim piyasası yoğunlaşma analizi: Türkiye denetim piyasası. VI. International
Symposium on Accounting and Finance ISAF 2021 213-219. Bursa, Türkiye
CR  - Kordestani, G., Rezazade, J., Olum, K. M., ve Abdi, M. (2018). The ınvestigation of audit market concentration
ımpact on audit fees and audit quality. Journal of Financial Accounting Research, 10(2), 152-183.
CR  - Lee, E. Y., Choi, J.H., Kim, E., ve Sunwoo, H.Y. (2024). Audit market concentration, legal regime, and audit fees:
An international investigation. International Journal of Auditing, 28(1), 206-225. doi: 10.1111/ijau.12326
CR  - Lawrance. E., ve Jeremy, S. (2014). The effect of concentration and regulation on audit fees: An application of
panel data techniques. Journal of Empirical Finance, 27, 130-144. doi: 10.1016/j.jempfin.2013.10.007
CR  - Maca, A. I., ve Ionescu, A. G. (2024). Audit market concentration for listed entities in romania and the ımpact
following the latest EU audit reform. Proceedings of the International Conference on Business Excellence,
18(1), 2100-2111. doi: 10.2478/picbe-2024-0177
CR  - Mijić, K. J., ve Vuković, D. (2015). Concentration of the audit market: evidence from Serbia. Economic Themes,
52(1), 115-126.
CR  - Otakefe, J. P., ve Nelson, E. (2024). A review of literature: audit market concentration and audit quality. South
Asian Journal of Marketing & Management Research (SAJMMR), 14(5-6), 8-18. doi: 10.5958/2249-
877X.2024.00005.0
CR  - Rozgina, L.S., ve Merlino, S. K. (2020). Concentration dynamics in the market for audit of public ınterest entities
in Latvia. In Lecture Notes in Networks and Systems, 117, 641-653.
CR  - Mališ, S. S., ve Brozović, M. (2015). Audit market concentration evidence from Croatia. Ekonomski Vjesnik, 28(2),
339- 356
Meiryani, M., Rianty, K. K., Daud, Z. M., Andrian, T., ve Prabowo, I. C. (2021). The effect of audit service market
concentration and power market of public accountant office on audit fee, ICEBT 21: Proceedings of the
2021 5th International Conference on E-Education, E-Business and E-Technology, 99-105. doi:
10.1145/3474880.3474901356.
CR  - Sanli, N., ve Özbirecikli, M. (2012). Türkiye’de denetim mesleğinin gelişim sürecı̇: geçmişten geleceğe bir
araştırma. Muhasebe ve Denetime Bakış, Kasım, 1-28.
CR  - Stanley D. Tonge, ve Charles W. W. (1991). Auditor concentration and competition among the large public
accounting firms: Post-merger status and future implications, Journal of Accounting and Public Policy,
10(2), 157-172. doi: 10.1016/0278-4254(91)90010-H.
CR  - Tahir, M. I., Shaibu A. A., ve Emmanuel O. G. (2024). Impact of audit market concentration and auditor attributeson audit quality of consumer goods firms in Nigeria. FUDMA Journal of Accounting and Finance Research [FUJAFR], 2(1), 166-177. doi: 10.33003/fujafr-2024.v2i1.79.166-177
CR  - U.S. Department of Justice and the Federal Trade Commission. (2023). Merger Guidelines. Erişim Adresi:
https://www.ftc.gov/system/files/ftc_gov/pdf/2023_merger_guidelines_final_12.18.2023.pdf
CR  - Velte, P., ve Stiglbauer, M. (2012). Audit market concentration and ıts ınfluence on audit quality. International
Business Research, 5(11), 146-161. doi: 10.5539/ibr.v5n11p146
CR  - Willekens, M., Dekeyser, S., Bruynseels, L., ve Numan, W. (2023). Auditor market power and audit quality
revisited: effects of market concentration, market share distance, and leadership. Journal of Accounting,
Auditing & Finance, 38(1), 161-181. doi: 10.1177/0148558X20966249
UR  - https://dergipark.org.tr/en/pub/audas/issue//1690486
L1  - https://dergipark.org.tr/en/download/article-file/4833118
ER  -