BAĞIMSIZ DENETİMİ TALEP EDEN HALKA AÇIK OLMAYAN KOBİ'LERİN KARAKTERİSTİK ÖZELLİKLERİ: TÜRKİYE ÖRNEĞİ

Öz

Zorunlu bağımsız denetimin gerekliliği ve kapsamı, fayda-maliyet değerlendirmeleri ile tartışılagelen bir konudur. Talep eden firmaların özellikleri de söz konusu değerlendirmeler kapsamında dikkate değer bir boyuttur. Bu çalışma ile zorunlu bağımsız denetim ve bağımsız denetim talebi eksenindeki tartışmalara Türkiye'den örnekle katkı sağlamak amaçlanmaktadır. Çalışmada deneysel olmayan bir araştırma tasarımı kullanılmış olup, bağımsız denetimi talep eden firmaların farklılaşan özellikleri ortaya konulmaya çalışılmıştır. Bağımsız denetim talebi ile şirketlerin büyüklükleri, finansman ilişkileri ve mülkiyet yapıları arasındaki ilişki konusunda literatürle paralel olarak destekleyici kanıtlar elde edilmiştir. Ayrıca bulgular, denetim talebi ile Ar-Ge yatırımları, uluslararasılaşma ve yasal düzene ilişkin algı arasındaki öngörülen ilişkileri desteklemektedir.

Anahtar Kelimeler

• Bağımsız Denetim Talebi
• Zorunlu Bağımsız Denetim
• Vekalet Teorisi

CHARACTERISTICS OF NON-PUBLIC SMALL AND MEDIUM ENTERPRISES THAT DEMAND AUDIT SERVICES: EVIDENCE FROM TURKEY

Abstract

The necessity and scope of mandatory audit is an issue discussed alongside benefit-cost evaluations. The characteristics of companies demanding audits are noteworthy in this respect. This study aims to contribute to the discussions on audit demand and mandatory audit, with evidence from Turkey. A non-experimental research approach is employed to identify the distinctive characteristics of SMEs that demand audit. Evidence supporting previous studies is obtained on the relationship between audit demand and size, financing relationships and ownership structure. Furthermore, the results also significantly support the hypothesized association between audit demand and internationalization, R&D, and legal system perception.

Keywords

• Audit Demand
• Mandatory Audit
• Agency Theory

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