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Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi

Year 2019, Volume: 23 Issue: 2, 203 - 210, 30.12.2019

Abstract

Sermaye piyasalarında yaşanan muhasebe skandallarının ortaya çıkmasında bağımsız denetim mekanizmasının yetersizliği önemli bir rol oynamıştır. Bu yüzden, sermaye piyasalarının etkin işleyişi için bağımsız denetim firmalarının yapmış oldukları denetimin de sorgulanması ve denetim performansının yani denetim kalitesinin ölçülmesine ihtiyaç duyulmaktadır. Buradan hareketle çalışmanın amacı, literatürde bağımsız denetimde kalite kavramının nasıl incelendiğinin ve araştırmalarda denetim kalitesi göstergeleri olarak hangi temsili değişkenlerden yararlanıldığının teorik dayanakları ile tespit edilmesidir. Çalışmada; bağımsız denetim firmasının büyüklüğü, bağımsız denetim ücreti, bağımsız denetçinin sektöre ait uzmanlığı, tahakkuklar, bağımsız denetim hizmet süresi, denetçi rotasyonu ve denetçi görüşü gibi literatürde denetim kalitesini ölçmek ve değerlendirmek için en çok kullanılan denetim kalite göstergeleri incelenmiştir.

References

  • Abbott, L., Parker, S., Peters, G. & Raghunandan, K. (2003). The Association between Audit Committee Characteristics and Audit Fees. Auditing: A Journal of Practice & Theory, 22 (2), 17-32.
  • Bağımsız Denetim Standardı 200 (BDS 200). Bağımsız Denetçinin Genel Amaçları ve Bağımsız Denetimin Bağımsız Denetim Standartları Uygun Olarak Yürütülmesi, Erişim Tarihi 15.01.2019, http://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/BDS/bdsyeni25.12.2017/BDS%20200-Site.pdf
  • Bağımsız Denetim Standardı 570 (BDS 570). İşletmenin Sürekliliği, Erişim Tarihi 15.01.2019, http://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/BDS/bdsyeni25.12.2017/BDS%20570-Site.pdf
  • Balsam, S., Krishnan, J. & Yang, J. S. (2003). Auditor Industry Specialization and Earnings Quality. Auditing: A Journal of Practice & Theory, 22 (2), 71-97.
  • Cameran, M., Prencipe, A. & Trombetta, M. (2016). Mandatory Audit Firm Rotation and Audit Quality. European Accounting Review, 25 (1), 35-58.
  • Caramanis, C. & Lennox, C. (2008). Audit Effort and Earnings Management. Journal of Accounting and Economics, 45 (1), 116-138.
  • Carcello, J. V., Hermanson, D. R., Neal, T. L. & Riley, R. A. (2002). Board Characteristics and Audit Fees. Contemporary Accounting Research, 19 (3), 365-385.
  • Carcello, J. V. & Nagy, A. L. (2004). Audit Firm Tenure and Fraudulent Financial Reporting. Auditing: A Journal of Practice and Theory, 23 (2), 55-69.
  • Carey, P. & Simnett, R. (2006). Audit Partner Tenure and Audit Quality. Accounting Review, 81 (3), 653-676.
  • Chen, B., Chi, W., & Lin, W. Y. (2012). Auditors’ Brand-Name Reputation, Audit Office Size and the Impact of Client Importance on Audit Quality at the Office Level: Evidence from China. Working Paper, Zhongnan University of Economics and Law and National, Chengchi University.
  • Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research, 33 (4), 1648-1684.
  • Corbella, S., Florioa, C., Gotti, G. & Mastrolia, S. A. (2015). Audit Firm Rotation, Audit Fees and Audit Quality: The Experience of Italian Public Companies. Journal of International Accounting, Auditing and Taxation, 25, 46-66.
  • Dang, L. (2004). Assessing Actual Audit Quality. (PhD Thesis). Drexel University. Philadelphia, USA.
  • Davis, L. R., Soo, B. S., & Trompeter, G. M. (2009). Auditor Tenure and The Ability to Meet or Beat Earnings Forecasts. Contemporary Accounting Research, 26, 517-548.
  • DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3 (3), 183-199.
  • DeAngelo, L. E. (1986). Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders. The Accounting Review, 61 (3), 400-420.
  • DeBoskey, D. G. & Jiang, W. (2012). Earnings Management and Auditor Specialization in The Post-Sox Era: An Examination of the Banking Industry. Journal of Banking & Finance, 36, 613-623.
  • Dechow, P., Sloan, R. & Sweeney, A. (1995). Detecting Earnings Management. The Accounting Review, 70 (2), 193-225.
  • Defond, M. L., & Park, C. W. (2001). The Reversal of Abnormal Accruals and the Market Valuation of Earnings Suprises. The Accounting Review, 76 (3), 375-404.
  • Defond, M. L., Raghunandan, K., & Subramanyam, K. R. (2002). Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions. Journal of Accounting Research, 40 (4), 1247-1274.
  • Defond M. & Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 58, 275-326.
  • Duff, A. (2009). Measuring Audit Quality in an Era of Change: An Empirical Investigation of UK Audit Market Stakeholders in 2002 and 2005. Managerial Auditing Journal, 24 (5), 400-422.
  • Elshawarby, M. A. (2017). Auditor’s Professional Specialization Role in Reducing the Potential Negative Effects of Mandatory Audit-Firm Rotation on Audit Quality. Journal of Accounting & Marketing, 6 (3), 1-9.
  • Feltham, G. A., Hughes, J. S., & Simunic, D. A. (1991). Empirical Assessment of the Impact of Auditor Quality on The Valuation of New Issues. Journal of Accounting and Economics, 14 (December), 375-399.
  • Firth, M., Rui, O. M., & Wu, X. (2012). How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. The International Journal of Accounting, 47 (1), 109-138.
  • Francis, J. R. (2011). A Framework for Understanding and Researching Audit Quality. Auditing: A Journal of Practice and Theory, 30 (2), 125-152.
  • Geiger, M. A. & Raghunandan, K. (2002). Auditor Tenure and Audit Reporting Failures. Auditing: A Journal of Practice & Theory, 21 (1), 67-78.
  • Ghosh, A. & Moon, D. (2005). Auditor Tenure and Perceptions of Audit Quality. The Accounting Review, 80 (2), 585-612.
  • Gonzalez-Diaz, B., Garcia-Fernandez, R. & Lopez-Diaz, A. (2015). Auditor Tenure and Audit Quality in Spanish State-Owned Foundations. Revista de Contabilidad-Spanish Accounting Review, 18 (2), 115-126.
  • Healy, P. (1985). The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting & Economics, 7 (1-3), 85-107.
  • Johnson, E., Khurana, I. K., & Reynolds, J. K. (2002). Audit-Firm Tenure and the Quality of Financial Reports. Contemporary Accounting Research, 19 (4), 637-660.
  • Jones, J. (1991). Earnings Management during Important Relief Investigations. Journal of Accounting Research, 29 (2), 193-228.
  • Kim, H., Lee, H. & Lee, J. E. (2015). Mandatory Audit Firm Rotation and Audit Quality. Journal of Applied Business Research, 31 (3), 1089-1106.
  • Kinney, W. R. & Libby, R. (2002). Discussion of The Relation between Auditors’ Fees for Non-Audit Services and Earnings Management. The Accounting Review: Supplement, 77 (1), 107-114.
  • Knapp, M. (1991). Factors That Audit Committee Members Use as Surrogates for Audit Quality. Auditing: A Journal of Practice & Theory, 10 (1), 35-52.
  • Knechel, W. R. & Vanstraelen, A. (2007). The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. Auditing: A Journal of Practice & Theory, 26 (1), 113-131.
  • Knechel, W. R., Krishnan, G. V., Pevzner, M. B., Shefchik, L. & Velury, U. (2013). Audit Quality: Insights from The Academic Literature. Auditing: A Journal of Practice and Theory, 32 (1), 385-421.
  • Krishnan, G. V. (2003). Does Big6 Auditor Industry Expertise Constrain Earnings Management? Accounting Horizons, 17 (supplement), 1-16.
  • Kwon, S. Y., Lim, Y. & Simnett, R. (2014). The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market. Auditing: A Journal of Practice and Theory. 33, 167-195.
  • Laitinen, E. K., & Laitinen, T. (2015). A Probability Tree Model of Audit Quality. European Journal of Operational Research, 243, 665-677.
  • Lee, H., Mande, V., & Son, M. (2009). Do Lengthy Auditor Tenure and The Provision of Non-Audit Services by The External Auditor Reduce Audit Report Lags? International Journal of Auditing, 13, 87-104.
  • Lennox, S. C. (1999). Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses. Journal of Business Finance & Accounting, 26 (7-8), 779-805.
  • Lennox, S. C., Wu, X. & Zhang, T. (2014). Does Mandatory Rotation of Audit Partners Improve Audit Quality? The Accounting Review, 89, 1775-1803.
  • Li, C., Song, F.M. & Wong, S.M. (2007). Audit Firm Size and Perception of Audit Quality, Evidences from a Competitive Audit Market in China. Working Paper, The University of Hong Kong, 1-17.
  • Lin, Z. J. & Liu, M. (2009). The Impact of Corporate Governance on Auditor Choice: Evidence from China. Journal of International Accounting, Auditing and Taxation, 18 (1), 44-59.
  • Little, H. T. & Lehkamp, J. M. (2018). The Development of Audit Quality Indicators. Archives of Business Research, 6 (1), 8-25.
  • Miettinen, J. (2008). The Effect of Audit Quality on the Relationship between Audit Committee Effectiveness and Financial Reporting Quality. University of Vaasa, Finland.
  • Mills, C. A. (1989). The Quality Audit: A Management Evaluation Tool. New York: McGraw-Hill.
  • Myers, J. N., Myers, L. A. & Omer, T. C. (2003). Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings. The Accounting Review, 78, 779-799.
  • Nagy, A. (2005). Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Bargaining Power: The Case of Arthur Andersen. Accounting Horizons, 19 (2), 51-68.
  • Oktay, S. (2013). Bağımsız Denetim Etkinliğinin Arttırılmasında, Denetim Hizmetinde Kalite ve Kontrol: ABD Düzenlemeleri. Maliye Finans Yazıları, 27 (100), 42-94.
  • Palmrose, Z. (1988). An Analysis of Auditor Litigation and Audit Service Quality. The Accounting Review, 64 (1), 55-73.
  • Resmi Gazete (2011). 660 Sayılı Kanun Hükmünde Kararname. Resmi Gazete Tarihi: 2/11/2011 No: 28103.
  • Rittenberg, L. E., Johnston, K. M. & Gramling, A. A. (2010). The Public Accounting Profession: Auditing, a Business Risk Approach. (7th Edition). Mason USA: South Western Engage Learning.
  • Ruiz-Barbadillo, E., Gomez-Aguilar, N. & Carrera, N. (2009). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain. Auditing: A Journal of Practice & Theory, 28 (1), 113-135.
  • Salleh, K. & Jasmani, H. (2014). Audit Rotation and Audit Report: Empirical Evidence from Malaysian PLCs over the Period of Ten Years. Procedia - Social and Behavioral Sciences. 145, 40-50.
  • Sarwako, I. & Agoes, S. (2014). An Empirical Analysis of Auditor’s Industry Specialization, Auditor’s Independence and Audit Procedures on Audit Quality: Evidence from Indonesia. Procedia - Social and Behavioral Sciences 164, 271-281.
  • Schipper, K. (1989). Commentary on Earnings Management. Accounting Horizons, 3 (4), 91-102.
  • Selimoğlu Kardeş, S., Özbirecikli M. & Uzay Ş. (2017). Bağımsız Denetim. Ankara: Nobel.
  • Shafie, R., Wan Hussin, W. N., Yusof, M. & Hussain, M. H. (2009). Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia. International Business Research, 2 (2), 99-109.
  • Stanley J. & DeZoort, T. (2007). Audit Firm Tenure and Financial Restatements: An Analysis of Industry Specialization and Fee Effects. Journal of Accounting and Public Policy, 26 (2), 131-159.
  • Suryanto, T., Thalassinos, E. J., & Thalassinos, I. E. (2017). Board Characteristics, Audit Committee and Audit Quality: The Case of Indonesia. International Journal of Economics & Business Administration, 5 (3), 47-57.
  • Swart, A. J. F. (2012). How Does Mandatory Audit Partner Rotation Affect Audit Quality? Evidence from Australia. (Master Thesis). Tilburg University, Hollanda.
  • Tuan, K. (2015). Bağımsız Denetimde Rotasyon Uygulaması: Sistemin Artıları-Eksileri Üzerine Tartışmalar. The Journal of Academic Social Science, 3 (16), 291-309.
  • Uluslararası Denetim ve Güvence Standartları Kurulu (2014). International Auditing and Assurance Standards Board-IAASB. Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality. Erişim Tarihi 15.01.2019, https://www.ifac.org/system/files/uploads/IAASB/Framework-for-Audit-Quality-Outline.pdf
  • Vanstraelen, A. (2000). Impact of Renewable Long-Term Audit Mandates on Audit Quality. European Accounting Review, 9 (3), 419-442.
  • Watkins, A. L., Hillison, W. & Morecroft, S. E. (2004). Audit Quality: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature, 23, 153-193.
  • Yaşar, A. (2013). Big Four Auditors’ Audit Quality and Earnings Management: Evidence from Turkish Stock Market. International Journal of Business and Social Science, 4 (17), 153-163.
Year 2019, Volume: 23 Issue: 2, 203 - 210, 30.12.2019

Abstract

References

  • Abbott, L., Parker, S., Peters, G. & Raghunandan, K. (2003). The Association between Audit Committee Characteristics and Audit Fees. Auditing: A Journal of Practice & Theory, 22 (2), 17-32.
  • Bağımsız Denetim Standardı 200 (BDS 200). Bağımsız Denetçinin Genel Amaçları ve Bağımsız Denetimin Bağımsız Denetim Standartları Uygun Olarak Yürütülmesi, Erişim Tarihi 15.01.2019, http://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/BDS/bdsyeni25.12.2017/BDS%20200-Site.pdf
  • Bağımsız Denetim Standardı 570 (BDS 570). İşletmenin Sürekliliği, Erişim Tarihi 15.01.2019, http://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/BDS/bdsyeni25.12.2017/BDS%20570-Site.pdf
  • Balsam, S., Krishnan, J. & Yang, J. S. (2003). Auditor Industry Specialization and Earnings Quality. Auditing: A Journal of Practice & Theory, 22 (2), 71-97.
  • Cameran, M., Prencipe, A. & Trombetta, M. (2016). Mandatory Audit Firm Rotation and Audit Quality. European Accounting Review, 25 (1), 35-58.
  • Caramanis, C. & Lennox, C. (2008). Audit Effort and Earnings Management. Journal of Accounting and Economics, 45 (1), 116-138.
  • Carcello, J. V., Hermanson, D. R., Neal, T. L. & Riley, R. A. (2002). Board Characteristics and Audit Fees. Contemporary Accounting Research, 19 (3), 365-385.
  • Carcello, J. V. & Nagy, A. L. (2004). Audit Firm Tenure and Fraudulent Financial Reporting. Auditing: A Journal of Practice and Theory, 23 (2), 55-69.
  • Carey, P. & Simnett, R. (2006). Audit Partner Tenure and Audit Quality. Accounting Review, 81 (3), 653-676.
  • Chen, B., Chi, W., & Lin, W. Y. (2012). Auditors’ Brand-Name Reputation, Audit Office Size and the Impact of Client Importance on Audit Quality at the Office Level: Evidence from China. Working Paper, Zhongnan University of Economics and Law and National, Chengchi University.
  • Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research, 33 (4), 1648-1684.
  • Corbella, S., Florioa, C., Gotti, G. & Mastrolia, S. A. (2015). Audit Firm Rotation, Audit Fees and Audit Quality: The Experience of Italian Public Companies. Journal of International Accounting, Auditing and Taxation, 25, 46-66.
  • Dang, L. (2004). Assessing Actual Audit Quality. (PhD Thesis). Drexel University. Philadelphia, USA.
  • Davis, L. R., Soo, B. S., & Trompeter, G. M. (2009). Auditor Tenure and The Ability to Meet or Beat Earnings Forecasts. Contemporary Accounting Research, 26, 517-548.
  • DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3 (3), 183-199.
  • DeAngelo, L. E. (1986). Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders. The Accounting Review, 61 (3), 400-420.
  • DeBoskey, D. G. & Jiang, W. (2012). Earnings Management and Auditor Specialization in The Post-Sox Era: An Examination of the Banking Industry. Journal of Banking & Finance, 36, 613-623.
  • Dechow, P., Sloan, R. & Sweeney, A. (1995). Detecting Earnings Management. The Accounting Review, 70 (2), 193-225.
  • Defond, M. L., & Park, C. W. (2001). The Reversal of Abnormal Accruals and the Market Valuation of Earnings Suprises. The Accounting Review, 76 (3), 375-404.
  • Defond, M. L., Raghunandan, K., & Subramanyam, K. R. (2002). Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions. Journal of Accounting Research, 40 (4), 1247-1274.
  • Defond M. & Zhang, J. (2014). A Review of Archival Auditing Research. Journal of Accounting and Economics, 58, 275-326.
  • Duff, A. (2009). Measuring Audit Quality in an Era of Change: An Empirical Investigation of UK Audit Market Stakeholders in 2002 and 2005. Managerial Auditing Journal, 24 (5), 400-422.
  • Elshawarby, M. A. (2017). Auditor’s Professional Specialization Role in Reducing the Potential Negative Effects of Mandatory Audit-Firm Rotation on Audit Quality. Journal of Accounting & Marketing, 6 (3), 1-9.
  • Feltham, G. A., Hughes, J. S., & Simunic, D. A. (1991). Empirical Assessment of the Impact of Auditor Quality on The Valuation of New Issues. Journal of Accounting and Economics, 14 (December), 375-399.
  • Firth, M., Rui, O. M., & Wu, X. (2012). How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China. The International Journal of Accounting, 47 (1), 109-138.
  • Francis, J. R. (2011). A Framework for Understanding and Researching Audit Quality. Auditing: A Journal of Practice and Theory, 30 (2), 125-152.
  • Geiger, M. A. & Raghunandan, K. (2002). Auditor Tenure and Audit Reporting Failures. Auditing: A Journal of Practice & Theory, 21 (1), 67-78.
  • Ghosh, A. & Moon, D. (2005). Auditor Tenure and Perceptions of Audit Quality. The Accounting Review, 80 (2), 585-612.
  • Gonzalez-Diaz, B., Garcia-Fernandez, R. & Lopez-Diaz, A. (2015). Auditor Tenure and Audit Quality in Spanish State-Owned Foundations. Revista de Contabilidad-Spanish Accounting Review, 18 (2), 115-126.
  • Healy, P. (1985). The Effect of Bonus Schemes on Accounting Decisions. Journal of Accounting & Economics, 7 (1-3), 85-107.
  • Johnson, E., Khurana, I. K., & Reynolds, J. K. (2002). Audit-Firm Tenure and the Quality of Financial Reports. Contemporary Accounting Research, 19 (4), 637-660.
  • Jones, J. (1991). Earnings Management during Important Relief Investigations. Journal of Accounting Research, 29 (2), 193-228.
  • Kim, H., Lee, H. & Lee, J. E. (2015). Mandatory Audit Firm Rotation and Audit Quality. Journal of Applied Business Research, 31 (3), 1089-1106.
  • Kinney, W. R. & Libby, R. (2002). Discussion of The Relation between Auditors’ Fees for Non-Audit Services and Earnings Management. The Accounting Review: Supplement, 77 (1), 107-114.
  • Knapp, M. (1991). Factors That Audit Committee Members Use as Surrogates for Audit Quality. Auditing: A Journal of Practice & Theory, 10 (1), 35-52.
  • Knechel, W. R. & Vanstraelen, A. (2007). The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. Auditing: A Journal of Practice & Theory, 26 (1), 113-131.
  • Knechel, W. R., Krishnan, G. V., Pevzner, M. B., Shefchik, L. & Velury, U. (2013). Audit Quality: Insights from The Academic Literature. Auditing: A Journal of Practice and Theory, 32 (1), 385-421.
  • Krishnan, G. V. (2003). Does Big6 Auditor Industry Expertise Constrain Earnings Management? Accounting Horizons, 17 (supplement), 1-16.
  • Kwon, S. Y., Lim, Y. & Simnett, R. (2014). The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market. Auditing: A Journal of Practice and Theory. 33, 167-195.
  • Laitinen, E. K., & Laitinen, T. (2015). A Probability Tree Model of Audit Quality. European Journal of Operational Research, 243, 665-677.
  • Lee, H., Mande, V., & Son, M. (2009). Do Lengthy Auditor Tenure and The Provision of Non-Audit Services by The External Auditor Reduce Audit Report Lags? International Journal of Auditing, 13, 87-104.
  • Lennox, S. C. (1999). Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses. Journal of Business Finance & Accounting, 26 (7-8), 779-805.
  • Lennox, S. C., Wu, X. & Zhang, T. (2014). Does Mandatory Rotation of Audit Partners Improve Audit Quality? The Accounting Review, 89, 1775-1803.
  • Li, C., Song, F.M. & Wong, S.M. (2007). Audit Firm Size and Perception of Audit Quality, Evidences from a Competitive Audit Market in China. Working Paper, The University of Hong Kong, 1-17.
  • Lin, Z. J. & Liu, M. (2009). The Impact of Corporate Governance on Auditor Choice: Evidence from China. Journal of International Accounting, Auditing and Taxation, 18 (1), 44-59.
  • Little, H. T. & Lehkamp, J. M. (2018). The Development of Audit Quality Indicators. Archives of Business Research, 6 (1), 8-25.
  • Miettinen, J. (2008). The Effect of Audit Quality on the Relationship between Audit Committee Effectiveness and Financial Reporting Quality. University of Vaasa, Finland.
  • Mills, C. A. (1989). The Quality Audit: A Management Evaluation Tool. New York: McGraw-Hill.
  • Myers, J. N., Myers, L. A. & Omer, T. C. (2003). Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings. The Accounting Review, 78, 779-799.
  • Nagy, A. (2005). Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Bargaining Power: The Case of Arthur Andersen. Accounting Horizons, 19 (2), 51-68.
  • Oktay, S. (2013). Bağımsız Denetim Etkinliğinin Arttırılmasında, Denetim Hizmetinde Kalite ve Kontrol: ABD Düzenlemeleri. Maliye Finans Yazıları, 27 (100), 42-94.
  • Palmrose, Z. (1988). An Analysis of Auditor Litigation and Audit Service Quality. The Accounting Review, 64 (1), 55-73.
  • Resmi Gazete (2011). 660 Sayılı Kanun Hükmünde Kararname. Resmi Gazete Tarihi: 2/11/2011 No: 28103.
  • Rittenberg, L. E., Johnston, K. M. & Gramling, A. A. (2010). The Public Accounting Profession: Auditing, a Business Risk Approach. (7th Edition). Mason USA: South Western Engage Learning.
  • Ruiz-Barbadillo, E., Gomez-Aguilar, N. & Carrera, N. (2009). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain. Auditing: A Journal of Practice & Theory, 28 (1), 113-135.
  • Salleh, K. & Jasmani, H. (2014). Audit Rotation and Audit Report: Empirical Evidence from Malaysian PLCs over the Period of Ten Years. Procedia - Social and Behavioral Sciences. 145, 40-50.
  • Sarwako, I. & Agoes, S. (2014). An Empirical Analysis of Auditor’s Industry Specialization, Auditor’s Independence and Audit Procedures on Audit Quality: Evidence from Indonesia. Procedia - Social and Behavioral Sciences 164, 271-281.
  • Schipper, K. (1989). Commentary on Earnings Management. Accounting Horizons, 3 (4), 91-102.
  • Selimoğlu Kardeş, S., Özbirecikli M. & Uzay Ş. (2017). Bağımsız Denetim. Ankara: Nobel.
  • Shafie, R., Wan Hussin, W. N., Yusof, M. & Hussain, M. H. (2009). Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia. International Business Research, 2 (2), 99-109.
  • Stanley J. & DeZoort, T. (2007). Audit Firm Tenure and Financial Restatements: An Analysis of Industry Specialization and Fee Effects. Journal of Accounting and Public Policy, 26 (2), 131-159.
  • Suryanto, T., Thalassinos, E. J., & Thalassinos, I. E. (2017). Board Characteristics, Audit Committee and Audit Quality: The Case of Indonesia. International Journal of Economics & Business Administration, 5 (3), 47-57.
  • Swart, A. J. F. (2012). How Does Mandatory Audit Partner Rotation Affect Audit Quality? Evidence from Australia. (Master Thesis). Tilburg University, Hollanda.
  • Tuan, K. (2015). Bağımsız Denetimde Rotasyon Uygulaması: Sistemin Artıları-Eksileri Üzerine Tartışmalar. The Journal of Academic Social Science, 3 (16), 291-309.
  • Uluslararası Denetim ve Güvence Standartları Kurulu (2014). International Auditing and Assurance Standards Board-IAASB. Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality. Erişim Tarihi 15.01.2019, https://www.ifac.org/system/files/uploads/IAASB/Framework-for-Audit-Quality-Outline.pdf
  • Vanstraelen, A. (2000). Impact of Renewable Long-Term Audit Mandates on Audit Quality. European Accounting Review, 9 (3), 419-442.
  • Watkins, A. L., Hillison, W. & Morecroft, S. E. (2004). Audit Quality: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature, 23, 153-193.
  • Yaşar, A. (2013). Big Four Auditors’ Audit Quality and Earnings Management: Evidence from Turkish Stock Market. International Journal of Business and Social Science, 4 (17), 153-163.
There are 68 citations in total.

Details

Primary Language Turkish
Journal Section Research Articles
Authors

Koray Tuan 0000-0002-2168-6481

Ramazan Besen 0000-0002-1169-5288

Ayhan Saygı 0000-0002-5142-4693

Publication Date December 30, 2019
Submission Date December 2, 2019
Acceptance Date December 19, 2019
Published in Issue Year 2019 Volume: 23 Issue: 2

Cite

APA Tuan, K., Besen, R., & Saygı, A. (2019). Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi. Çukurova Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 23(2), 203-210.