Kurumsal Yönetim ve DenetimKalitesi: Borsa İstanbul ŞirketleriÜzerine Bir İnceleme

Year 2016, Issue: 618, 51 - 58, 01.08.2016

Mehmet Aygün H.Cem Sayın

Abstract

Bu çalışmanın temel amacı, kurumsal yönetim ile denetim kalitesi arasındaki ilişkiyi araştırmaktır. Bu amacı gerçekleştirmek üzere Borsa İstanbul (BİST)’e kayıtlı farklı sektörlerden 180 firmanın 2009-2013 yıllarına ait verilerinden yararlanılmıştır. Çalışmada denetim kalitesi göstergesi olarak denetim firması büyüklüğü kullanılmıştır. Kurumsal yönetim göstergeleri olarak ise üç değişken kullanılmıştır. Bunlar; bağımsız üye, ikilik ve kurumsal sahipliktir. Ampirik analizlerde, Lojistik regresyon analizi kullanılmıştır. Yapılan analiz sonucunda denetim kalitesi ile kurumsal yönetim göstergesi olarak kullanılan bağımsız üye ve kurumsal sahiplik arasında pozitif buna karşın ikilik ile negatif ve istatistiksel olarak anlamlı ilişki tespit edilmiştir.

Keywords

Denetim, denetim kalitesi, kurumsal yönetim

Corporate Governance and Audit Quality: An Investigation on Borsa Istanbul Companies

Abstract

The main aim of this study is to examine the relationship between corporate governance and audit quality. To fulfil this aim, the data between 2009 and 2013 from 180 companies from different sectors which are listed in Borsa Istanbul (BİST) is used. The size of auditing company has come into consideration as the indicator of audit quality in this study. Three variables are used as the indicator of corporate governance. These are independent member, duality and institutional ownership. In empirical analyses, logistic regression analysis is used. As a result, a positive relationship between audit quality and independent member which is used as an indicator of corporate governance and institutional ownership has been found; on the other hand a negative relationship has been found with duality.

Keywords

Audit, audit quality, corporate governance

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• h t t p : / / w w w. s p k . g o v. t r / a p p s / t e b l i g / d i s p l a y t e b l i g . aspx?id=435&ext=.pdf (Erişim Tarihi: 09.08.2016)