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Üniversitelerde Muhasebe Denetiminin Etkinliğinin Arttırılmasına Yönelik Strateji Önerileri

Year 2022, Volume: 2 Issue: 1, 48 - 61, 30.06.2022

Abstract

Bu çalışmanın temel amacı, üniversitelerdeki muhasebe denetiminin etkinliğini arttıran faktörlerin belirlenmesidir.
Bu süreçte ilk olarak, geniş bağlamda bir literatür taraması gerçekleştirilmiştir. Bu çerçevede, muhasebe denetime ilişkin
alt başlıklar incelenmiştir. Netice itibarıyla, muhasebe denetimlerinin etkinliği üzerinde etkili olan 6 farklı kriter
belirlenmiştir. Muhasebe denetimlerinin etkinliğine etki eden kriterlerin belirlenmesinin ardından, bu kriterler için
uzman görüşleri temin edilmiştir. Bu bağlamda, 10 farklı uzmanın (5 sektör uzmanı ve 5 akademisyen) görüşlerine
başvurulmuştur. Bahsi geçen 10 uzman bu soruların her birine cevap vererek kriterleri değerlendirmiştir. Daha sonra
bu faktörlerin hangisinin daha önemli olduğunu belirlemek için çok kriterli karar verme tekniklerinden biri olan AHP
(Analitik Hiyerarşi Süreci) ile bir analiz gerçekleştirilmiştir. Çalışmanın ilk bölümünde 10 uzman tarafından temin
edilen değerlendirmelerin hepsi aynı anda dikkate alınmıştır. Yapılan hesaplamalar sonucunda tutarlılık oranının
0.10’dan yüksek olduğu belirlenmiştir. Bu durumda elde edilen kriter ağırlıklarının güvenli olmadığı anlaşılmaktadır.
Çalışmanın ikinci bölümünde 5 muhasebe departmanı çalışanlarından oluşan uzman ekip tarafından temin edilen
değerlendirmeler dikkate alınmıştır. Yapılan hesaplamalar sonucunda tutarlılık oranının 0.10’dan yüksek olduğu belirlenmiştir.
Bu durumda elde edilen kriter ağırlıklarının güvenli olmadığı anlaşılmıştır. Çalışmanın üçüncü bölümünde
5 akademisyenden oluşan uzman ekip tarafından temin edilen değerlendirmeler dikkate alınmıştır. Yapılan hesaplamalar
sonucunda tutarlılık oranının 0.067 olduğu belirlenmiştir. Belirtilen bu değer 0.10’dan düşük olduğundan
dolayı, elde edilen kriter ağırlıklarının güvenli olduğu anlaşılmaktadır. Netice itibarıyla, en fazla ağırlığa sahip olan
kriter şirket içerisinde ihbar hattının kurulması olarak belirlenmiştir. Buna paralel olarak, verilere hızlı ulaşılabilmesi
ve muhasebe personeline eğitim verilmesi de yüksek öneme sahip olan diğer kriterlerdir. Bahsi geçen analiz sonuçları
dikkate alındığında, üniversitelerde denetimin etkinliğinin arttırılabilmesi için ilk olarak kurum içerisinde bir ihbar

hattının kurulması gerektiği anlaşılmaktadır.

References

  • Abdennadher, S., Grassa, R., Abdulla, H., & Alfalasi, A. (2021). The effects of blockchain technology on the accounting and assurance profession in the UAE: an exploratory study. Journal of Financial Reporting and Accounting.
  • Agrizzi, D., Soobaroyen, T., & Alsalloom, A. (2021). Spatiality and accounting: The case of female segregation in audit firms. Accounting, Organizations and Society, 93, 101238.
  • Ahrens, T., & Ferry, L. (2021). Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England. Accounting, Auditing & Accountability Journal.
  • Bhuiyan, M. A., Dinçer, H., Yüksel, S., Mikhaylov, A., Danish, M. S. S., Pinter, G., ... & Stepanova, D. (2022). Economic indicators and bioenergy supply in developed economies: QROF-DEMATEL and random forest models. Energy Reports, 8, 561-570.
  • Chen, Z., & Wang, H. (2022). Research on Audit Simulation of Accounting Computerization Based on Internet Complex Discrete Dynamic Modeling Technology. Mathematical Problems in Engineering, 2022.
  • Cho, M., & Krishnan, G. V. (2021). Principles-based accounting standards and audit outcomes: empirical evidence. Review of Accounting Studies, 1-37.
  • Coram, P. J., & Wang, L. (2021). The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap. international Journal of Auditing, 25(2), 270-282.
  • Dincer, H., Hacıoğlu, Ü., & Yüksel, S. (2020). Balanced scorecard-based performance assessment of Turkish banking sector with the Analytic Network Process (ANP). International Journal of Decision Sciences & Applications.
  • Dinçer, H., & Yüksel, S. (2018a). Çok Kriterli Karar Verme Yöntemlerinin Finans Sektöründeki Uygulamasına Yönelik Yapılmış Çalışmaların Analizi. Ekonomi İşletme ve Maliye Araştırmaları Dergisi, 1(1), 1-16.
  • Dinçer, H., & Yüksel, S. (2018b). Comparative evaluation of BSC-based new service development competencies in Turkish banking sector with the integrated fuzzy hybrid MCDM using content analysis. International Journal of Fuzzy Systems, 20(8), 2497-2516.
  • Dinçer, H., & Yüksel, S. (2021). Effects of Governmental Policies in Banking Industry by using Fuzzy DEMATEL. Maruf İktisat İslâm İktisadı Araştırmaları Dergisi, 1(1), 51-74.
  • Dinçer, H., Hacıoğlu, Ü., & Yüksel, S. (2017). Balanced scorecard based performance measurement of European airlines using a hybrid multicriteria decision making approach under the fuzzy environment. Journal of Air Transport Management, 63, 17-33.
  • Hakimovna, U. M., & Muhammedrisaevna, T. M. S. (2022). Audit and Marketing Audit in Small Business and Private Entrepreneurship: The Order and Process of Inspection. Journal of Ethics and Diversity in International Communication, 2(3), 84-88.
  • Kalkavan, H., Dinçer, H., & Yüksel, S. (2021). Analysis of Islamic moral principles for sustainable economic development in developing society. International Journal of Islamic and Middle Eastern Finance and Management.
  • Knechel, W. R., Mao, J., Qi, B., & Zhuang, Z. (2021). Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting. Contemporary Accounting Research, 38(4), 2461-2495.
  • Krishnan, G., & Visvanathan, G. (2009). Do auditors price audit committee's expertise? The case of accounting versus nonaccounting financial experts. Journal of Accounting, Auditing & Finance, 24(1), 115-144.
  • Li, W., Liu, H., & Wang, X. (2021). Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China. Accounting and Business Research, 51(6-7), 677-706.
  • Lisic, L. L., Pittman, J., & Seidel, T. A. (2021). You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes. Accounting, Organizations and Society, 101331.
  • Lobur, M., Shcherbovskykh, S., & Stefanovych, T. (2021, February). Reliability Audit of the Duplicated Wired Channel with an Accounting of Reinforcement and Cable Jacket. In 2021 IEEE 16th International Conference on the Experience of Designing and Application of CAD Systems (CADSM) (pp. 19-22). IEEE.
  • Mosweu, O., & Ngoepe, M. (2021). Trustworthiness of digital records in government accounting system to support the audit process in Botswana. Records Management Journal.
  • Rahahleh, M. H., Hamzah, A. H. B., & Rashid, N. (2021). The Artificial Intelligence in the Audit on Reliability of Accounting Information and Earnings Manipulation Detection. In The Big Data-Driven Digital Economy: Artificial and Computational Intelligence (pp. 315-323). Springer, Cham.
  • Silahtaroğlu, G., Dinçer, H., & Yüksel, S. (2021). Defining the significant factors of currency exchange rate risk by considering text mining and fuzzy AHP. In Data Science and Multiple Criteria Decision Making Approaches in Finance (pp. 145-168). Springer, Cham.
  • Wang, S., Liu, Q., Yuksel, S., & Dincer, H. (2019). Hesitant linguistic term sets-based hybrid analysis for renewable energy investments. IEEE Access, 7, 114223-114235.
  • Yuan, J., Zhang, Z. M., Yüksel, S., & Dinçer, H. (2020). Evaluating recognitive balanced scorecard-based quality improvement strategies of energy investments with the integrated hesitant 2-tuple interval-valued Pythagorean fuzzy decision-making approach to QFD. IEEE Access, 8, 171112-171128.
  • Yuksel, S., & Zengin, S. (2016). A comparison of the views of internal controllers/auditors and branch/call center personnel of the banks for operational risk: A case for Turkish banking sector. International Journal of Finance & Banking Studies (2147-4486), 5(4), 10-29.
  • Yuksel, S., Dincer, H., & Hacioglu, U. (2015). CAMELS-based determinants for the credit rating of Turkish deposit banks. International Journal of Finance & Banking Studies (2147-4486), 4(4), 1-17.
  • Yüksel, S., & Dinçer, H. (2022). Identifying the strategic priorities of nuclear energy investments using hesitant 2-tuple interval-valued Pythagorean fuzzy DEMATEL. Progress in Nuclear Energy, 145, 104103.
  • Yüksel, S., Mukhtarov, S., & Mammadov, E. (2016). Comparing the efficiency of Turkish and Azerbaijani banks: An application with data envelopment analysis. International Journal of Economics and Financial Issues, 6(3), 1059-1067.
  • Yüksel, S., Zengin, S., & Kartal, M. T. (2016). Banka Personelinin Teftiş KurulunaBakış Açısının Değerlendirilmesi. Finans Politik ve Ekonomik Yorumlar, (622), 101-115.
  • Zakaria, H. (2021). The Use of Artificial Intelligence in E-Accounting Audit. In The fourth industrial revolution: Implementation of artificial intelligence for growing business success (pp. 341-356). Springer, Cham.
  • Zhao, Y., Xu, Y., Yüksel, S., Dinçer, H., & Ubay, G. G. (2021). Hybrid IT2 fuzzy modelling with alpha cuts for hydrogen energy investments. International Journal of Hydrogen Energy, 46(13), 8835-8851.

Strategy Recommendations for Increasing the Effectiveness of Accounting Audit in Universities

Year 2022, Volume: 2 Issue: 1, 48 - 61, 30.06.2022

Abstract

  • The main purpose of this thesis is to determine the factors that increase the effectiveness of accounting auditing in universities. In this process, firstly, a literature review was carried out in a broad context. In this framework, sub-headings related to accounting auditing were examined. As a result, 6 different criteria have been determined that have an effect on the effectiveness of accounting audits. After determining the criteria affecting the effectiveness of accounting audits, expert opinions were obtained for these criteria. In this context, the opinions of 10 different experts (5 industry experts and 5 academicians) were consulted. The aforementioned 10 experts answered each of these questions and evaluated the criteria. Then, an analysis was carried out with AHP (Analytical Hierarchy Process), which is one of the multi-criteria decision-making techniques, to determine which of these factors is more important. In the first part of the study, the evaluations provided by 10 experts were all taken into account at the same time. As a result of the calculations, it was determined that the consistency ratio was higher than 0.10. In this case, it is understood that the criterion weights obtained are not reliable. In the second part of the study, the evaluations provided by the expert team consisting of 5 accounting department employees were taken into account. As a result of the calculations, it was determined that the consistency ratio was higher than 0.10. In this case, it has been understood that the criterion weights obtained are not safe. In the third part of the study, the evaluations provided by the expert team consisting of 5 academicians were taken into consideration. As a result of the calculations, it was determined that the consistency ratio was 0.067. Since this value is less than 0.10, it is understood that the criterion weights obtained are safe. As a result, the criterion with the highest weight was determined as the establishment of a whistleblower line within the company. In parallel, access to data quickly and training accounting personnel are other criteria of high importance. Considering the results of the aforementioned analysis, it is understood that a whistleblowing line should be established within the institution in order to increase the effectiveness of the supervision in universities. It is important for universities to take action in this context in order to increase the effectiveness of inspections. In addition to the mentioned issues, there should be an audit team that can quickly check the information entered on the whistleblowing line. It would be appropriate for the audit teams to take quick action regarding the notifications entered in this line. Thanks to the whistleblower line, it will be possible to conduct specific audits for unethical issues. This will contribute to both the early solution of the problems and the saving of time in this process.

References

  • Abdennadher, S., Grassa, R., Abdulla, H., & Alfalasi, A. (2021). The effects of blockchain technology on the accounting and assurance profession in the UAE: an exploratory study. Journal of Financial Reporting and Accounting.
  • Agrizzi, D., Soobaroyen, T., & Alsalloom, A. (2021). Spatiality and accounting: The case of female segregation in audit firms. Accounting, Organizations and Society, 93, 101238.
  • Ahrens, T., & Ferry, L. (2021). Accounting and accountability practices in times of crisis: a Foucauldian perspective on the UK government's response to COVID-19 for England. Accounting, Auditing & Accountability Journal.
  • Bhuiyan, M. A., Dinçer, H., Yüksel, S., Mikhaylov, A., Danish, M. S. S., Pinter, G., ... & Stepanova, D. (2022). Economic indicators and bioenergy supply in developed economies: QROF-DEMATEL and random forest models. Energy Reports, 8, 561-570.
  • Chen, Z., & Wang, H. (2022). Research on Audit Simulation of Accounting Computerization Based on Internet Complex Discrete Dynamic Modeling Technology. Mathematical Problems in Engineering, 2022.
  • Cho, M., & Krishnan, G. V. (2021). Principles-based accounting standards and audit outcomes: empirical evidence. Review of Accounting Studies, 1-37.
  • Coram, P. J., & Wang, L. (2021). The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap. international Journal of Auditing, 25(2), 270-282.
  • Dincer, H., Hacıoğlu, Ü., & Yüksel, S. (2020). Balanced scorecard-based performance assessment of Turkish banking sector with the Analytic Network Process (ANP). International Journal of Decision Sciences & Applications.
  • Dinçer, H., & Yüksel, S. (2018a). Çok Kriterli Karar Verme Yöntemlerinin Finans Sektöründeki Uygulamasına Yönelik Yapılmış Çalışmaların Analizi. Ekonomi İşletme ve Maliye Araştırmaları Dergisi, 1(1), 1-16.
  • Dinçer, H., & Yüksel, S. (2018b). Comparative evaluation of BSC-based new service development competencies in Turkish banking sector with the integrated fuzzy hybrid MCDM using content analysis. International Journal of Fuzzy Systems, 20(8), 2497-2516.
  • Dinçer, H., & Yüksel, S. (2021). Effects of Governmental Policies in Banking Industry by using Fuzzy DEMATEL. Maruf İktisat İslâm İktisadı Araştırmaları Dergisi, 1(1), 51-74.
  • Dinçer, H., Hacıoğlu, Ü., & Yüksel, S. (2017). Balanced scorecard based performance measurement of European airlines using a hybrid multicriteria decision making approach under the fuzzy environment. Journal of Air Transport Management, 63, 17-33.
  • Hakimovna, U. M., & Muhammedrisaevna, T. M. S. (2022). Audit and Marketing Audit in Small Business and Private Entrepreneurship: The Order and Process of Inspection. Journal of Ethics and Diversity in International Communication, 2(3), 84-88.
  • Kalkavan, H., Dinçer, H., & Yüksel, S. (2021). Analysis of Islamic moral principles for sustainable economic development in developing society. International Journal of Islamic and Middle Eastern Finance and Management.
  • Knechel, W. R., Mao, J., Qi, B., & Zhuang, Z. (2021). Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting. Contemporary Accounting Research, 38(4), 2461-2495.
  • Krishnan, G., & Visvanathan, G. (2009). Do auditors price audit committee's expertise? The case of accounting versus nonaccounting financial experts. Journal of Accounting, Auditing & Finance, 24(1), 115-144.
  • Li, W., Liu, H., & Wang, X. (2021). Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China. Accounting and Business Research, 51(6-7), 677-706.
  • Lisic, L. L., Pittman, J., & Seidel, T. A. (2021). You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes. Accounting, Organizations and Society, 101331.
  • Lobur, M., Shcherbovskykh, S., & Stefanovych, T. (2021, February). Reliability Audit of the Duplicated Wired Channel with an Accounting of Reinforcement and Cable Jacket. In 2021 IEEE 16th International Conference on the Experience of Designing and Application of CAD Systems (CADSM) (pp. 19-22). IEEE.
  • Mosweu, O., & Ngoepe, M. (2021). Trustworthiness of digital records in government accounting system to support the audit process in Botswana. Records Management Journal.
  • Rahahleh, M. H., Hamzah, A. H. B., & Rashid, N. (2021). The Artificial Intelligence in the Audit on Reliability of Accounting Information and Earnings Manipulation Detection. In The Big Data-Driven Digital Economy: Artificial and Computational Intelligence (pp. 315-323). Springer, Cham.
  • Silahtaroğlu, G., Dinçer, H., & Yüksel, S. (2021). Defining the significant factors of currency exchange rate risk by considering text mining and fuzzy AHP. In Data Science and Multiple Criteria Decision Making Approaches in Finance (pp. 145-168). Springer, Cham.
  • Wang, S., Liu, Q., Yuksel, S., & Dincer, H. (2019). Hesitant linguistic term sets-based hybrid analysis for renewable energy investments. IEEE Access, 7, 114223-114235.
  • Yuan, J., Zhang, Z. M., Yüksel, S., & Dinçer, H. (2020). Evaluating recognitive balanced scorecard-based quality improvement strategies of energy investments with the integrated hesitant 2-tuple interval-valued Pythagorean fuzzy decision-making approach to QFD. IEEE Access, 8, 171112-171128.
  • Yuksel, S., & Zengin, S. (2016). A comparison of the views of internal controllers/auditors and branch/call center personnel of the banks for operational risk: A case for Turkish banking sector. International Journal of Finance & Banking Studies (2147-4486), 5(4), 10-29.
  • Yuksel, S., Dincer, H., & Hacioglu, U. (2015). CAMELS-based determinants for the credit rating of Turkish deposit banks. International Journal of Finance & Banking Studies (2147-4486), 4(4), 1-17.
  • Yüksel, S., & Dinçer, H. (2022). Identifying the strategic priorities of nuclear energy investments using hesitant 2-tuple interval-valued Pythagorean fuzzy DEMATEL. Progress in Nuclear Energy, 145, 104103.
  • Yüksel, S., Mukhtarov, S., & Mammadov, E. (2016). Comparing the efficiency of Turkish and Azerbaijani banks: An application with data envelopment analysis. International Journal of Economics and Financial Issues, 6(3), 1059-1067.
  • Yüksel, S., Zengin, S., & Kartal, M. T. (2016). Banka Personelinin Teftiş KurulunaBakış Açısının Değerlendirilmesi. Finans Politik ve Ekonomik Yorumlar, (622), 101-115.
  • Zakaria, H. (2021). The Use of Artificial Intelligence in E-Accounting Audit. In The fourth industrial revolution: Implementation of artificial intelligence for growing business success (pp. 341-356). Springer, Cham.
  • Zhao, Y., Xu, Y., Yüksel, S., Dinçer, H., & Ubay, G. G. (2021). Hybrid IT2 fuzzy modelling with alpha cuts for hydrogen energy investments. International Journal of Hydrogen Energy, 46(13), 8835-8851.
There are 31 citations in total.

Details

Primary Language Turkish
Subjects Finance
Journal Section Research Articles
Authors

Şeyma Tekin 0000-0003-1844-7487

Serhat Yüksel 0000-0002-9858-1266

Hasan Dinçer 0000-0002-8072-031X

Publication Date June 30, 2022
Published in Issue Year 2022 Volume: 2 Issue: 1

Cite

APA Tekin, Ş., Yüksel, S., & Dinçer, H. (2022). Üniversitelerde Muhasebe Denetiminin Etkinliğinin Arttırılmasına Yönelik Strateji Önerileri. Maruf İktisat İslâm İktisadı Araştırmaları Dergisi, 2(1), 48-61.