A DESCRIPTIVE RESEARCH ON TURKISH LISTED MANUFACTURING COMPANIES’ INDEPENDENT AUDIT CHARACTERISTICS

Year 2018, , 650 - 678, 27.09.2018

Gökberk Can

https://doi.org/10.31460/mbdd.397173

Cited By: 2

Abstract

Analitik düşünme ve işletme bilimleri bilgisi gereklilikleri sebebiyle, muhasebe bilimi kas gücünden ziyade kuvvetli bir beyine ihtiyaç duyar. Ayrıca, müşteri çeşitliliği, onların endüstri ve işletmeye özel uzmanlık gereksinimleri nedeniyle, denetçi kendi başına faaliyetini yürütemez ve mesleğini devam ettirebilmek için ekibe ihtiyaç duyar. Bir diğer taraftan, müşteri işletme denetçi veya denetim firması ile çalışmayı tercih etmeyebilir ve denetçiyi veya denetim firmasını değiştirebilir. Bu değişkenleri göz önüne çalışma ülkemizde halka açık üretim işletmelerinin denetim karakteristiğini ortaya için hazırlanmıştır.Bu çalışma 2005 ile 2015 yılları arasında 1.668 şirket-yıl örneklemini kullanarak, Borsa İstanbul'a kote üretim şirketlerinin denetim karakteristiğini ortaya koymaya çalışmaktadır. Deskriptif istatistik kullanarak denetim görüşü, denetim şirketi türü, sorumlu ortak baş denetçi cinsiyeti, denetim şirketi ve sorumlu ortak baş denetçi rotasyonları sunulmuştur. Ayrıca değişkenlerarası analizler ile "denetim görüşü ve denetim şirketi", "denetim şirketi ve denetçi cinsiyeti" ve "denetçi cinsiyeti ve denetim görüşü" aralarındaki ilişki ortaya konmuştur. Bu çalışma denetim sektörünün gelişmekte olduğu ülkemize ilişkin detaylı bir perspektif sunarak muhasebe literatürüne katkı sağlamaktadır.

Keywords

Denetim Karakteristiği, Denetçi Görüşü, Denetçi Rotasyonu, Denetim Şirketi Rotasyonu, Denetçi Cinsiyeti

A DESCRIPTIVE RESEARCH ON TURKISH LISTED MANUFACTURING COMPANIES’ INDEPENDENT AUDIT CHARACTERISTICS

Abstract

Due to its necessity of analytical thinking and knowledge of business sciences, the accounting profession doesn’t require muscle strength but definitely requires a powerful brain. Also, due to the variety of clients and their industry and firm-specific specific expertise, the auditor doesn’t operate as a sole entity and requires a league of staff to continue the profession. On the other hand, the client may prefer not to work with the auditor and rotate the engagement auditor or the audit firm. This research was decided as a tool to present a detail about Turkish listed companies’ independent audit.Using a sample of 1,668 firm*year observations between 2005 and 2015, this research serves an insight to the audit characteristics of manufacturing companies listed on Borsa İstanbul. Descriptive statistics are presented as the opinion, audit firm type, engagement auditor gender, audit firm and engagement auditor rotations. Also using cross- variable analyses, relationship between “audit opinion and audit firm”, “audit firm and auditor gender” and “auditor gender and audit opinion” are presented. This research contributes to the accounting literature by providing a detailed perspective on the audit structure of an emerging market.

Keywords

Audit Characteristics, Audit Opinion, Audit Report, Auditor Gender, Auditor Rotation

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