Research Article
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Year 2022, Volume: 51 Issue: 2, 433 - 458, 30.12.2022
https://doi.org/10.26650/ibr.2022.51.938151

Abstract

References

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Content Analysis of Audit Reports in Stock Indices EURONEXT 100 vs BIST 100

Year 2022, Volume: 51 Issue: 2, 433 - 458, 30.12.2022
https://doi.org/10.26650/ibr.2022.51.938151

Abstract

The purpose of this study is to comparatively investigate the content analysis of the audit reports of the Turkish BIST 100 index and the EURONEXT 100 companies, one of the European stock indexes. In this context, the independent audit reports of the companies included in the EURONEXT 100 and BIST 100 indexes between 2016-2019 were analyzed by content analysis method in terms of selected variables. The increase in audit report pages with the effect of new regulations; Shorter report LAG time in BIST 100; shortening of LAG times over time in both indices; the existence of a large audit firm preference; insufficient representation of female supervisors in both indices; while audit firm rotation is more common in BIST, auditor change is more preferred in EURONEXT, and finally, the similarity in the reported number of KAMs and their subjects can be counted among the research results. In this context, according to the results of the research; first of all, it showed that the audit reports largely comply with the new regulations and that efforts to create a common language for auditing standards are underway. It has been observed that the audit reports compared under six headings show a great deal of similarity, but there are some differences due to legal reasons such as the validity dates of the standards in countries. And, it is hoped that the study will contribute to our national literature within the scope of comparative samples and to draw attention to BIST in the international literature.

References

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  • Akdoğan, N., Bülbül, S. (2019). Bağımsız Denetçi Raporlarında Kilit Denetim Konularının Bildirilmesinde BİST 100 Şirketlerindeki İlk Uygulama Sonuçlarının Değerlendirilmesine Yönelik Bir Araştırma. Mu-hasebe ve Denetime Bakış, 2019, 56, 1-24
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  • Çardak, D. Tanc,a. (2020). Denetçi Cinsiyetinin Denetim Görüşü Üzerindeki Etkisi: BIST 100 Endeksinde Bir Araştırma. İşletme Akademisi Dergisi 2020, 1 (3): 206-216 DOI: 10.26677/TR1010.2020.542
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  • Ferreira, C. & Morais,A.I. (2019). Analysis of the relationship between company characteristics and key audit matters disclosed. vol.31 no.83 São Paulo May/Aug. 2020 Epub Oct 14, 2019, https://doi.org/10.1590/1808-057x201909040
  • Fülöp, M.T. (2018), New tendencies in audit reporting, examples of good practices BVB, Audit Financiar, vol. XVI, no. 2(150)/2018, pp. 249-260, DOI: 10.20869/AUDITF/2018/150/010
  • Gül, H., Maksudunov, A. (2019). Manas Sosyal Araştırmalar Dergisinde 2012-2018 yılları arasında yayın-lanan makalelerin içerik analizi. Manas Journal of Social Studies, 8(2), 1459 - 1478. DOI: 10.33206/mjss.539653
  • Güleç, Ö.F., Mozeikçi A.A.(2020). Denetim Raporlarının Yayınlanma Süresinin İncelenmesi: Bist Şirketleri İçin Bir Uygulama. Mali Çözüm Dergisi, 30(157), 125-144
  • Hout, J. (2012). What determines the annual reporting lag for listed companies: country and company char-acteristics effects. Master thesis Msc Accountancy School of Economics and Management Tilburg University. Netherland.
  • IESBA CAG Meeting (2015). Report: Current Trends in the Audit Industry (Agenda Item F3). Agen-da_Item_F-3-Current_Trends_in_the_Audit_Industry.pdf (ethicsboard.org)
  • Jones, J. MacTavish, C. & Schultz, W. (2019). The effect of gender and firm identification on auditor pre-negotiation judgments. Advances in Accounting. Volume 44, March 2019, Pages 49-57. https://doi.org/10.1016/j.adiac.2018.12.003
  • Karacan, s. ve Uygun, R. (2018). Kilit Denetim Konularının Bağımsız Denetçi Raporunda Bildirilmesi - BDS 701. Uluslararası Sosyal Araştırmalar Dergisi / The Journal of International Social Research Cilt: 11, Sayı: 57
  • Levanti, D. A., (2019), Aspects Regarding the Changes to the Independent Auditor‟s Report. The Case of Public Interest Entities, Audit Financiar, vol. XVII, no. 3(155)/2019, pp. 486-495, DOI: 10.20869/AUDITF/2019/155/018 To link this article: doi.org/10.20869/AUDITF/2019/155/018
  • Montenegro T.M. & Bras F.A. (2015) Audit quality: does gender composition of audit firms matter?, Span-ish Journal of Finance and Accounting/ RevistaEspañola de Financiación y Contabilidad, 44: 3, 264-297, DOI: 10.1080/02102412.2015.1035578
  • Navas, R. (2017). Accounting fundamentals and volatility in the Euronext 100 index. PhD Thesis. Published 2017. Economics. https://ubibliorum.ubi.pt/bitstream/10400.6/4459/1/Accounting%20Fundamentals%20and%20Volatility%20in%20the%20Euronext%20100%20index%20-20Definitiva.pdf
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  • Ocak, M. & Özden, E. (2018). Signing Auditor-Specific Characteristics and Audit Report Lag: A Research From Turkey. Journal of Applied Business Research, 34(2), 277-294
  • Pinto, I., and Morais, A. I., 2018. “What matters in disclosures of key audit matters: Evidence from Europe”, Journal of International Financial Management & Accounting, 30(2), 145-162.
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  • Setiawan, W.Y. (2018). Gender Differences in Auditors’ Judgments: Evidence from Indonesia. Review of Integrative Business and Economics Research, Vol. 7, Supplementary Issue 1 350 Copyright  2018 GMP Press and Printing ISSN: 2304-1013 (Online); 2414-6722. http://buscompress.com/journal-home.html
  • Sekizsu, B , Ertaş, F . (2018). Şirketlerin Bağımsız Denetim Raporlarının Analizi: Borsa İstanbul’da Bir Araştırma . Muhasebe ve Finansman Dergisi , (80) , 43-64 . DOI: 10.25095/mufad.465904
  • Sirois, Louis-Philippe ve Bédard, Jean ve Bera, Palash, The Informational Value of Key Audit Matters in the Auditor's Report: Delidence from an Eye-Track Study (29 Kasım 2017). Accounting Horizons, Gelecek DOI 10.2308 / acch-52047, SSRN'de bulunabilir: https://ssrn.com/abstract=2469905 veya http://dx.doi.org/10.2139/ssrn.2469905
  • Shao, X. (2020). Research on Disclosure Status and Influ-encing Factors of Key Audit Matters. Mod-ern Economy, 11, 701-725. https://doi.org/10.4236/me.2020.113052
  • Smith, Kecia, (2019). Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom (January 29, 2019). Available at: SSRN: https://ssrn.com/abstract=2821399 or http://dx.doi.org/10.2139/ssrn.2821399
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Details

Primary Language English
Subjects Business Administration
Journal Section Articles
Authors

Neriman Yalcin 0000-0002-2196-4779

Publication Date December 30, 2022
Submission Date May 17, 2021
Published in Issue Year 2022 Volume: 51 Issue: 2

Cite

APA Yalcin, N. (2022). Content Analysis of Audit Reports in Stock Indices EURONEXT 100 vs BIST 100. Istanbul Business Research, 51(2), 433-458. https://doi.org/10.26650/ibr.2022.51.938151

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