YATIRIM FONLARININ MALİ TABLOLARINA İLİŞKİN DENETÇİ GÖRÜŞLERİ İLE DENETÇİ ROTASYONU ARASINDAKİ İLİŞKİ

Abstract

Denetçi rotasyonu uygulaması, özünde denetim kalitesinin arttırılmasına yönelik bir uygulama olarak ortaya çıkmıştır. Araştırma yapan yazarların bir bölümü rotasyon uygulamasını desteklemiş ve bu uygulamanın müşteri şirket ile denetçi arasında gelişmesi istenmeyen yakın ilişkiyi ortadan kaldırmak suretiyle denetçinin bağımsız davranabilmesine imkan sağlayacağı yönünde sonuçlara ulaşmış, diğer bir grup yazar ise rotasyon uygulamasının tamamen karşısında yer almışlardır. 

Bu çalışma kapsamında yatırım fonlarında alınmış olan denetim görüşünün denetçiyi değiştirme kararı üzerindeki etkisi belirlenmeye çalışılmıştır. Çalışmanın bulguları Türkiye’deki yatırım fonlarının yapılan bağımsız denetim sonucunda almış oldukları denetim görüşleri, hangi denetim şirketi ile çalıştıkları ve gözlem dönemi boyunca çalıştıkları denetim şirketinin ya da sorumlu ortağın değişip değişmediği ya da kaç kez değiştiği hakkında bilgi sağlamaktadır.

Keywords

• Türkiye,yatırım fonları,denetim şirketleri

References

1. Barton, Marquita Toinette. 2002 Analysis of the Mandatory Auditor Rotation Debate University of Tennessee Honors ThesisProjects http://trace.tennessee.edu/utk_chanhonoproj/512, p.8
2. Behn, B., J., Choi, H., Kang, T. 2008 Audit Quality and Properties of Analyst Earnings Forecas. Accounting Review, 83(2): 329-330
3. Bowlin, K., Hobson, J., Piercey, M. D. 2015. The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality. The Accounting Review, 90(4) ,1363-1393
4. Burton, J,. Roberts, W. 1967. A Study of Auditor Changes. Journal of Accountancy. April :31-36
5. Carcello, J. V. , Nagy, A. L. 2004. Client size, Auditor Specialization and Fraudulent Financial Reporting. Managerial Auditing Journal. 19(5):651 – 668
6. Carey, P., and R. Simnett. 2006. Audit partner Tenure and Audit Quality. The Accounting Review 81(3): 677–712.
7. Chadegani, A., A. 2011. Review of Studies on Audit Quality. International Conference on Humanities, Society and Culture, IPEDR, 20: 312-317
8. Chow, W. C., Rice, S. Y. 1982. Qualified Audit Opinion and Auditor Switching. The Accounting Review. 57: 326-335

9. Citron, D.B., Taffler, R.J. 1992. The Audit Report Under Going Concern Uncertainties: An Emprical Analysis. Accounting and Business Research .22(88): 337-345
10. Craswell, A.T. 1998. The Association Between Qualified Opinions and Auditor Switches. Accounting and Business Research. 19(73): 23-31.
11. De Angelo, L.E. 1982. Mandated Successful Efforts and Auditor Choice. Journal of Accounting and Economics. 4: 171-203.
12. DeAngelo, L., E. 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics. 3:185-186
13. Dehkordi, H., F., Makarem, N. 2011. The Effect of Size and Type of Auditor on Audit Quality. International Research Journal of Finance and Economics. 80: 121-137
14. Dunn, K., A., Mayhew, B. 2004. Auditor Industry Specialization and Client Disclosure Quality. Review of Accounting Studies. 9(1): 35-58
15. Ewelt-Knauer, C., Gold, A., Pott., C. 2012. What Do We Know About the Mandatory Audit Firm Rotation. Research Committee of The Institute of Chartered Accountants of Scotland (ICAS), p.6-7
16. Florio, C., Gotti, G., Mastrolia . 2015. Audit Firm Rotation, Audit Fees and Audit Quality : The Experience of Italian Public Companies. Journal of International Accounting, Auditing and Taxation. 25: 44-66
17. Fontaine, R., Letaifa, S.B., Herda, D. 2013. An Interview Study to Understand the Reasons Clients Change Audit Firms and the Client’s Perceived Value of the Audit Service. Current Issues in Auditing. 7 (1): A1-A14
18. Francis, J., Wilson, E. 1988. Auditor changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation. The Accounting Review. 63(4): 664-667
19. Geiger, M., Rama, V.D. 2006 Audit Firm Size and Going-Concern Reporting Accuracy. Accounting Horizons. 20(1):1-17
20. Gietzmann, M. B., and P. K. Sen 2002. Improving Auditor Independence Through Selective Mandatory Rotation. International Journal of Auditing. 6: 183–210.
21. Gökgöz, A. 2013. Diğer Kapsamlı Gelirler ve Muhasebeleştirilmesi. Muhasebe ve Finansman Dergisi, Ocak: 23-38
22. Gramillion, L. 2005. Mutual Fund Industry Handbook, A Comprehensive Guide For Investment Professionals, Boston Institue of Finance. John Wiley & Sons, Inc. Hoboken. New Jersey.
23. Gregory, A., Collier, P. 1996. Audit Fees and Auditor Change: An Investigation of the Persistence of Fee Reduction by Type of Change . Journal of Business Finance and Accounting. 23(1) : 13-28
24. Haskins, M. E., Williams, D. D. 1990. A Contingent Model of Intra-Big Eight Auditor Changes. Auditing: A Journal of Practice &Theory. 9(3) :55-74
25. Hoşgör, Ş. 2012. Araştırma Yöntemleri Ders Notları
26. Hudaib, M., Cooke T., E. 2005. Qualified Audit Opinion and Auditor Swithching. Working Paper. Paper number: 02/05 University of Exeter, p. 6-10 https://business-school.exeter.ac.uk/documents/papers/accounting/2002/0205.pdf, Erişim tarihi: 10 Ekim 2016
27. Krishnan, G.V., Ma, M., Yan, W. 2016. Do Auditors With a Deep Pocket Provide a High Quality Audit? UTS Australian Summer Accounting Conference. https://www.uts.edu.au/sites/default/files/Gopal%20Krishnan_2016%20Summer%20Conference.pdf, Erişim Tarihi: 3 Temmuz 2016
28. Krishnan, J., Krishnan, J., & Stephens, R.G.1996. The Simultaneous Relation between Auditor Switching and Audit Opinion: An Empirical Analysis. Accounting and Business Research. 26(3) :224-236.
29. Lai, K. 2013. Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients. The International Journal of Accounting. 48(4): 495–524
30. Li, C., Song, F.M., Wong, S.M.L. 2008. A Continuous Relation Between Audit Firm Size and Audit Opinions: Evidence from China. International Journal of Auditing. 12:111-127
31. Owhoso, V. E., Messier, Jr., W. F., & Lynch, Jr., J. G. 2002. Error Detection by Industry- Specialized Teams during Sequential Audit Review. Journal of Accounting Research. 40(3): 883-900.
32. Raiborn, C., Schorg, C., A., Massoud, M. 2006. Should Auditor Rotation Be Mandatory? The Journal of Corporate Accounting and Finance, 17(4): 37-49
33. Salleh, K., Jasmani, H. 2014 Audit Rotation and Audit Report: Emprical Evidence from Malaysian PLCs Over the Period of ten Years, Procedia- Social and Behavioral Sciences, 145: 40-50
34. Schwartz, K. B., Menon, K. 1985. Auditor Switches by Failing Firms. The Accounting Review. 60(2): 248-261
35. Stanisic, N., Radojevic, T., Stanic, N., Rajin, D. 2015. The Association Between Auditor Switching and Audit Opinion in the Rebuplic of Serbia, Finiz Conference, Belgrade, http://ssrn.com/abstract=2704642, Erişim tarihi: 26 Haziran 2016
36. Suyono, E., Yi, F., Riswan, M.M. 2013. Determinant Factors Affecting The Auditor Switching: An Indonesian Case. Global Review of Accounting and Finance. 4(2): 103-116
37. Şenyiğit, B., Zeytinoğlu, E. 2014. Zorunlu Denetçi Rotasyonunun Denetim Kalitesi Üzerindeki Etkileri: Literatür Araştırması. İ. Ü. İşletme Fakültesi İşletme İktisadı Enstitüsü Yönetim Dergisi. 77: 79-98
38. Thorndike R.M. Cunningham G.K., Thorndike R.L., Hagen E.P. 1991. Measurement and Evaluation in Psychology and Education. 5 th Ed. New York: MacMillan Publishing Company, 1991: 126, 142, 145, 212, 225-233, 239-241, 249, 251.
39. Vanstralen, A. 2003. Going Concern Opinions, Auditor Switching, and the Self Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium. Journal of Accounting, Auditing & Finance. 18(2): 231-254
40. Woo, E., Koh, H. C.. 2001. Factors Associated with Auditor Changes: A Singapore Study. Accounting and Business Research. 31(2): 133-144