DENETİM GECİKMESİNİ ETKİLEYEN FAKTÖRLERİN İNCELENMESİ: BİST 100 FİRMALARI ÖZELİNDE DEĞERLENDİRME

Abstract

İşletmelerin sunmuş oldukları bilgilerin bilgi kullanıcıları için yararlı olabilmesi için doğru, tam zamanında ve açık olması gerekmektedir. Dolayısıyla denetimden geçmiş doğru ve açık bilginin zamanında sunumu önem arz etmektedir. Bu bilgilerin geç sunumu bilgi kullanıcılarına olumsuz bir sinyal gönderecek ve işletme hakkındaki güvene zarar verecektir. Denetim gecikmesi, dönem sonu ile denetim raporunun hazır hale gelmesi arasındaki geçen sürenin uzunluğudur. Literatür incelendiğinde denetim gecikme süresi üzerine etki eden faktörlerin başlıcalarının borç yükü, karlılık, denetçi görüşü ve işletme büyüklüğü olduğu görülmektedir. Ancak söz konusu faktörlerin etkileri konusunda alan yazında tam bir görüş birliği bulunmamaktadır. Bu çalışma da BİST-100’de faaliyet gösteren 73 işletmenin 2020-2024 dönemine ait verileri kullanılarak panel veri analizi gerçekleştirilmiştir. Sabit etkiler yöntemine göre gerçekleştirilen Driscoll Kraay tahmin analizi sonucunda işletme büyüklüğünün denetim gecikme süresini pozitif yönde ve anlamlı, borç yükünün ise negatif yönde ve anlamlı şekilde etkilediği tespit edilmiştir. Karlılık ve denetçi görüşünün ise denetim gecikme süresi üzerinde anlamlı bir etkisi bulunamamıştır.

Keywords

• Denetim Gecikmesi
• Karlılık
• Borç Yükü
• Denetçi Görüşü

EXAMINATION OF FACTORS AFFECTING AUDIT DELAY: EVALUATION OF BIST 100 COMPANIES SPECIFICALLY

Abstract

The information provided by businesses must be accurate, timely and clear to be useful for information users. Therefore, the timely presentation of accurate and complete information that has been audited is important. Late presentation of the information will send a negative signal to information users and will damage trust in the business. Audit delay is the length of time between the end of the period and the preparation of the audit report. When the literature is examined, it is seen that the main factors affecting the audit delay period are debt burden, profitability, auditor's opinion and business size. However, there is no full consensus in the literature on the effects of these factors. In this study, panel data analysis was performed using the data of 73 businesses operating in BIST-100 for the period 2020-2024. As a result of the Driscoll Kraay estimation analysis based on fixed effect. It was determined that the business size positively affected the audit delay, while the debt burden negatively and significantly affected it. No significant effect of profitability and auditor's opinion on the audit delay period was detected.

Keywords

• Audit Delay
• Profitability
• Debt Burden
• Auditor Opinion
• Business Size

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