Denetim kalitesinin finansal raporlama kalitesi üzerine etkisi: BİST şirketleri örneği

Abstract

Bu çalışmada denetim kalitesinin finansal raporlama kalitesi üzerindeki etkisi incelenmiştir. Borsa İstanbul’da faaliyet gösteren 262 finansal olmayan firmanın 2012-2021 yılları arasındaki verileri kullanılmıştır. Finansal raporlama kalitesinin göstergesi olan kazanç yönetimi uygulamalarının ölçümünde düzeltilmiş Jones Modeli kullanılmıştır. Denetim firmasının büyüklüğü olarak kabul edilebilen firmaların dört büyük denetim firması (E&Y, Deloitte, KPMG ve PwC) tarafından denetlenme durumu, denetim kalitesi ölçütü olarak belirlenmiştir. Yapılan analiz sonucunda ise denetim firmasının büyüklüğünün kazanç yönetimi uygulamalarını sınırlandırdığı görülmüş olup ayrıca firmaların kârlılık oranının kazanç yönetimi uygulamaları üzerinde anlamlı bir etkisi bulunmuştur. Ancak kazanç yönetimi uygulamaları ile firma büyüklüğü, borçluluk düzeyi ve likidite durumu arasında herhangi bir ilişkiye rastlanmamıştır.

Keywords

• Düzeltilmiş Jones Modeli
• Panel Veri Analizi
• Denetim Kalitesi

The effect of audit quality on financial reporting quality: The case of BIST companies

Abstract

In this study, the impact of audit quality on financial reporting quality has been examined. By using, the data of 262 non-financial companies between 2012-2021 enlisted in Borsa Istanbul. The modified Jones Model was employed to measure earnings management activities as a proxy of financial reporting quality. The criterion of audit quality is the status of companies being audited by big four audit firms (E&Y, Deloitte, KPMG and PwC). As a result of the analysis using panel data test, it has been observed that the big audit firms constrain earnings management activities. Furthermore, it has been concluded that there is a positive impact of profitability on earnings management activities. However, no relationship has been found between earnings management practices and firm size, indebtedness level, and liquidity status.

Keywords

• Modified Jones Model
• Panel Data Analysis
• Audit Quality

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