Kilit Denetim Konusu Açıklamalarını Etkileyen Faktörler Üzerine BIST İmalat Sektöründe Bir Araştırma

Abstract

Bu çalışmada, BIST imalat sektöründe yer alan işletmelerin 2024 yılına ait bağımsız denetçi raporlarındaki Kilit Denetim Konularının (KDK) sayısı ve açıklama uzunluğu incelenmiştir. Amaç, KDK raporlamasını etkileyen firma ve denetçi kaynaklı faktörleri belirlemektir. Çalışmanın örneklemi 238 firmadan oluşmaktadır. Analizler tanımlayıcı istatistikler, bağımsız örneklem t-testleri, Poisson regresyon ve çoklu doğrusal regresyon yöntemleri ile gerçekleştirilmiştir. Bulgular, dört büyük bağımsız denetim firması tarafından denetlenen şirketlerde KDK sayısının daha düşük olduğunu göstermektedir. Buna karşılık, KDK başına düşen kelime sayısı bu firmalarda daha yüksektir. Toplam kelime sayısı bakımından ise anlamlı bir fark bulunmamıştır. Diğer taraftan, firma büyüklüğünün KDK sayısı ve toplam açıklama uzunluğu üzerinde pozitif etkisi olduğu tespit edilmiştir. Firmaların 2024 yılında kar veya zarar açıklamış olmalarının ve denetçi görüşünün etkisi ise sınırlıdır. Sonuçlar, BIST imalat sektöründe KDK raporlamasında denetim firması farklılaşmasının KDK sayısından çok açıklama yoğunluğu üzerinden ortaya çıktığını göstermektedir. Bu bulgu, KDK raporlamasının yalnızca kaç konunun açıklandığı ile değil, her bir konuya ne ölçüde ayrıntı verildiği ile birlikte değerlendirilmesi gerektiğine işaret etmektedir. Çalışma, KDK iletişimini sayı, toplam kelime sayısı ve KDK başına kelime sayısı göstergeleriyle birlikte ele alarak Türkiye’deki KDK literatürüne katkı sağlamaktadır.

Keywords

• Kilit Denetim Konuları (KDK)
• Denetçi Raporu
• BIST
• İmalat Sektörü
• Dört Büyük Bağımsız Denetim Firması

Supporting Institution

Yazar bu çalışma için finansal destek almadığını beyan etmiştir.

Ethical Statement

Bu makale, insan veya hayvanlar ile ilgili etik onay gerektiren herhangi bir araştırma içermemektedir.

A Research on Factors Affecting Key Audit Matter Disclosures in the BIST Manufacturing Sector

Abstract

This study examines the number and length of Key Audit Matter (KAM) disclosures reported in the 2024 independent auditor’s reports of firms listed in the BIST manufacturing sector. It aims to identify firm- and auditor-related factors that influence KAM reporting. The sample of the study consists of 238 firms. The analyses were conducted using descriptive statistics, independent samples t-tests, Poisson regression, and multiple linear regression. The findings show that firms audited by Big Four audit firms reported fewer KAMs. However, the number of words per KAM was higher in their reports. No statistically significant difference was found in total word count. Nevertheless, firm size had a positive effect on both the number of KAMs and total disclosure length. Whether firms reported a profit or loss in 2024 and the type of audit opinion had only limited effects on KAM disclosures. The results indicate that differences in KAM reporting across audit firms in the BIST manufacturing sector are reflected more strongly in disclosure intensity than in the number of KAMs reported. This finding suggests that KAM reporting should be evaluated not only in terms of the number of matters disclosed, but also in terms of the level of detail provided for each matter. By examining KAM communication in terms of the number of KAMs, total word count, and average word count per KAM, this study contributes to the growing literature on KAM reporting in Türkiye.

Keywords

• Key Audit Matters (KAMs)
• Auditor's Report
• BIST
• Manufacturing Sector
• Big Four

Supporting Institution

The author received no financial support for the research, authorship and/or publication of this article.

Ethical Statement

This article does not contain any studies with human participants or animals performed by the authors.

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