Research Article
BibTex RIS Cite

DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA

Year 2020, , 228 - 248, 25.02.2020
https://doi.org/10.31460/mbdd.647218

Abstract

Bu çalışmanın amacı, denetim
komitesi özellikleri ile finansal raporlama zamanlılığı arasındaki ilişkiyi
incelemektir. Bu kapsamda,
2008-2017 yılları arasında BİST’te
işlem gören 233 şirketten elde edilmiş 1903 adet gözlem kullanılarak çoklu
regresyon analizi yapılmış ve denetim komitesi bağımsızlığının, finansal uzmanlığının, üye
sayısının, toplantı sıklığının ve cinsiyet çeşitliliğinin finansal raporlama
zamanlılığı ile ilişkisi test edilmiştir
. Çalışmanın bulguları; denetim
komitesi üyelerinin bağımsız olması, üyelerin yıllık belirli periyotlarda
toplanmaları ve komitelerin karma cinsiyet gruplarından oluşmasın finansal
raporların daha kısa sürede kamuya duyurulmasında önemli etkenler olduğunu
göstermektedir. Ayrıca araştırma sonuçları bir bütün olarak
değerlendirildiğinde, teorik beklentilere uygun ve birbiriyle tutarlı sonuçlar
olduğu görülmektedir.

References

  • Abbott, J.L., S. Parker ve G. Peters. 2004. “Audit committee characteristics and restatements”, Auditing: A Journal of Practice and Theory, 23(1).
  • Abbott, J.L., S. Parker ve T.J. Presley. 2012. “Female board presence and the likelihood of financial restatement”, Accounting Horizons, 26(4).
  • Aktaş, R. ve M. Karğın. 2011. “Timeliness of Reporting and the Quality of Financial Information” International Research Journal of Finance and Economics, 63(1).
  • Aldamen, H., K. Duncan, S. Kelly, R. Mcnamara ve S. Nagel. 2012. “Audit Committee Characteristics and Firm Performance During the Global Financial Crisis”, Accounting & Finance, 52(4).
  • Ashton, R., J. Willingham ve R. Elliott. 1987. “Empirical Analysis of Audit Delay”, Journal of Accounting Research, 25(2).
  • Ashton, R. H. Ve A. Wright. 1989. “Identifying Audit Adjustments with Attention-Directing Procedures”, The Accounting Review, 64(4)
  • Al-Tahat, S. 2015. “Company Attributes and the Timeliness of Interim Financial Reporting in Jordan”, International Journal of Application or Innovation in Engineering & Management (IJAIEM), 4(3)
  • Appiah K. O. ve C. Amon. 2015. "Board audit committee and corporate insolvency", Journal of Applied Accounting Research, 18(3)
  • ASX Corporate Governance Council 2014. “Corporate governance principles and recommendations”, Australian Securities Exchange. https://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-3rd-edn.pdf. (Erişim Tarihi: 01.10.2019).
  • Baatwah, S. R., Z. Salleh ve J. Stewart. 2019. “Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics”, Asian Review of Accounting, 27(2).
  • Beasley, M.S. ve S. Salterio. 2009. “The relationship between board characteristics and voluntary improvements in audit committee composition and experience”, Contemporary Accounting Research, 18 (1).
  • Bedard, J., S.M. Chtourou ve L. Courteau. 2004. “The effect of audit committee expertise, independence, and activity on aggressive earnings management Auditing”, Journal of Practice and Theory, 23(2). Bédard J. ve Y. Gendron. 2010. “Strengthening the financial reporting systems: Can audit committees deliver?”, International Journal of Auditing, 14,2.
  • Burgess, Z. ve P. Tharenou. 2002. “Women board directors: characteristics of the few”, Journal of Business Ethics, 37(1).
  • Bushman, R.M., J.D. Piotroski ve A.J. Smith. 2004. “What determines corporate transparency?”, Journal of accounting research, 42(2).
  • Cadbury Committee. 1992. “Report of the Committee on Financial Aspects of Corporate Governance”. London: HMSO.
  • Carter, D. A., B.J. Simkins ve W.G. Simpson. 2003. “Corporate governance, board diversity, and firm value”, Financial review, 38(1).
  • Cengiz, S. ve B. Tosunoğlu. 2018. “Denetim Komitesi Özelliklerinin Firma Performansı Üzerine Etkisi: Ampirik Bir Araştirma”, Ida Academia Muhasebe ve Maliye Dergisi , 1(2).
  • Defond, M. L. ve J.R. Francis. 2005. “Audit research after Sarbanes-Oxley”, Auditing: A Journal of Practice & Theory, 24.
  • DeZoort, F. T. ve S.E. Salterio. 2001. “The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members' judgments”, Auditing: A Journal of Practice & Theory, 20(2).
  • Doğan, M., E. Coşkun ve O. Çelik. 2007. “Is Timing of Financial Reporting Related to Firm Performance? An Examination on ISE Listed Companies”, International Research Journal of Finance and Economics, 12(3).
  • Dyer IV, J.C. ve A.J. McHugh. 1975. “The Timeliness of the Australian Annual Report”, Journal of Accounting Research, 13(2).
  • Erer, M. ve Ç. Cömert. 2014. “Timeliness of Financial Reporting in Turkey”, İktisat İşletme ve Finans Dergisi, Cilt. 29 (337).
  • Fakhari H. ve Y.R. Pitenoei Y. R. 2017. “The Impact of Audit Committee and Its Characteristics on the Firms Information Environment”, Iranian Journal of Management Studies (IJMS), 10(3).
  • Fama, E. F. ve M.C. Jensen. 1983. “Agency problems and residual claims”, The journal of law and Economics, 26(2).
  • Financial Accounting Standards Board (FASB). 2010. Statement of Financial Accounting Concepts No. 8— Conceptual Framework for Financial Reporting. (September) https://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1176157498129&acceptedDisclaimer=true (Erişim Tarihi: 15.10.2019).
  • Hsu, H.E. 2008. “Audit committees in US entrepreneurial firms”, Journal of American Academy of Business, 13(1).
  • Johnson, J.L., C.M. Daily ve A.E. Ellstrand. 1996. “Boards of directors: A review and research agenda”, Journal of Management, 22(3).
  • Joseph V.C. ve L.N. Terry. 2003. “Audit Committee Independence and Disclosure: choice for financially distressed firms”, Corporate Governance: An International Review, 11(4). Ghafran C. ve N. O'sullivan. 2017. “The impact of audit committee expertise on audit quality: Evidence from UK audit fees”, The British Accounting Review, 49(6).
  • Givoly, D. ve D. Palmon. 1982. “Timeliness of annual earnings announcements: some empirical evidence”, The Accounting Review, 57(3).
  • Grosvold, J., S. Brammer ve B. Rayton. 2007. “Board diversity in the United Kingdom and Norway: an exploratory analysis”, Business Ethics: An European Review, 16(4).
  • Ika, S., N. Ghazali. 2012. “Audit Committee Effectiveness and Timeliness of Reporting: Indonesian Evidence”, Managerial Auditing Journal, 27(4).
  • Ismail, K.N.I. ve R. Chandler. 2004. “The timeliness of quarterly financial reports of companies in Malaysia”, Asian Review of Accounting, 12(1).
  • Joseph V.C. ve L.N. Terry. 2003. “Audit Committee Independence and Disclosure: choice for financially distressed firms”, Corporate Governance: An International Review, 11(4).
  • Klein, A. 2002a. “Audit Committee, Board of Director Characteristics, and Earnings Management”, Journal of Accounting and Economics. 33(3).
  • Klein, A. 2002b. “Economic determinants of audit committee independence”. The Accounting Review, 77 (2).
  • Knechel, W.R. ve J.L. Payne. 2001. “Additional evidence on audit report lag”, Auditing: A Journal of Practice & Theory, 20(1)
  • Krishnan, J. ve J.E. Lee. 2009. “Audit committee financial expertise, litigation risk, and corporate governance”, Auditing: A Journal of Practice & Theory, 28(1).
  • Lee, H.Y., V. Mande ve M. Son. 2009. “Do lengthy auditor tenure and the provision of non-audit services by the external auditor reduce audit report lags?”, International Journal of Auditing, 13(2)
  • Leventis, S., P. Weetman ve C. Caramanis. 2005. “Determinants of Audit Report Lag: Some Evidence from The Athens Stock Exchange”, International Journal of Auditing, 9(1).
  • Levin, J.S., T.J. Taylor ve L.M. Chatters. 1993. “Race and gender differences in religiosity among older adults: Findings from four national surveys”, The Journal of Gerontology, 49(3).
  • McGee, R. W. ve X. Yuan. 2012. “Corporate Governance and The Timeliness of Financial Reporting A Comparative Study of the People’s Republic of China”, The USA and The European. Union Journal of Asia Business Studies, 6(1).
  • McMullen, D. A. ve K. Raghunandan. 1996. “Enhancing audit committee effectiveness”, Journal of Accountancy, 182(2).
  • Ozoanigbo, C.V., I.O. Orjinta ve T.N. Ofor. 2016. “Audit committee effectiveness and timeliness of the financial reporting in Nigeria”, International Journal of Research Development, 10(1).
  • Özkan, S., Z.Y., Karaibrahimoğlu, E.E. Acar ve İ.O. Öz. 2013. “Finansal Tabloların Sunum Tarihini Etkileyen Faktörler: İMKB Firmaları Üzerine Bir Uygulama”, World Of Accounting Science, 15(3).
  • Pathan, S. ve R. Faff. 2013. “Does board structure in banks really affect their performance?”, Journal of Banking & Finance, 37(5).
  • Payne, J. L. ve K.L. Jensen. 2002. “An examination of municipal audit delay”, Journal of Accounting and Public Policy, 21(1).
  • Persons, O.S. 2009. “Audit committee characteristics and earlier voluntary ethics disclosure among fraud and no-fraud firms”, International Journal of Disclosure and Governance, 6(4).
  • Piot, C. 2004. “The existence and independence of audit committees in France”, Accounting and Business research, 34(3).
  • Powell, M. ve D. Anisc. 1997. “Gender differences in risk behavior”, Journal of Economic Psychology, 18(6).
  • Sarbanes-Oxley Act. 2002. “The public company accounting reform and investor protection”, US, Public Law No. 107-204.
  • Schmidt, J. J. ve M.S. Wilkins. 2013. “Bringing darkness to light: the influence of auditor quality and audit committee expertise on the timeliness of financial statement restatement disclosures”, Auditing: A Journal of Practice & Theory, 32(1).
  • Sermaye Piyasası Kurulu (SPK). 2003. Sermaye Piyasasında Finansal Raporlamaya İlişkin Esaslar Tebliği, Seri: XI, No:29, https://www.resmigazete.gov.tr/eskiler/2017/02/20170203-6.htm, (Erişim Tarihi: 01.10. 2019)
  • Sermaye Piyasası Kurulu (SPK). 2011. Kurumsal yönetim ilkelerinin belirlenmesine ve uygulanmasına ilişkin tebliği, Seri: IV, NO: 56. http://www.resmigazete. gov.tr/ eskiler/2011/12/20111230-14.htm (Erişim Tarihi: 01.10.2019)
  • Sermaye Piyasası Kurulu (SPK). 2013. Sermaye Piyasasında Finansal Raporlamaya İlişkin Esaslar Tebliği, Resmi Gazete No: 28176, Sayı: II-14.1, http://www. spk.gov.tr/duyuru goster.aspx?aid=20130614&subid=0&ct=c, (Erişim Tarihi: 01.10.2019).
  • Sharma, V.D., V. Naiker ve B. Lee. 2009. “Determinants of Audit Committee Meeting Frequency: Evidence from a Voluntary Governance System”, Accounting Horizons, 23(2).
  • Shawver, T.J., P.C. Bancroft ve J.T. Sennetti. 2006. “Can the clan effect reduce the gender sensitivity to fraud? The case of the IPO environment”, Journal of Forensic Accounting, 7(1).
  • Shukeri, S. N. ve S.P. Nelson. 2011. “Timeliness of Annual Audit Report: Some Empirical Evidence from Malaysia”, Entrepreneurship and Management International Conference (EMIC 2), Kangar, Perlis Malaysia.
  • Smith Report. 2003. “Audit Committees: Combined Code Guidance”, London: Financial Reporting Council.
  • Soltani, B. 2002. “Timeliness of corporate and audit reports: Some empirical evidence in the French context”, The International Journal of Accounting, 37(2).
  • Stewart, J. ve L. Munro. 2007. “The impact of audit committee existence and audit committee meeting frequency on the external audit: perceptions of Australian auditors”, International Journal of Auditing, 11(1).
  • Sultana, N. 2015. “Audit Committee Characteristics and Accounting Conservatism”, International Journal of Auditing, 19(2).
  • Sultana, N., H. Singh, J.L.W. Mitchell ve M. Van der Zahn. 2015. “Audit committee characteristicsand audit report lag”, International Journal of Auditing, 19(2).
  • Super, S. O. ve N.C. Shil. 2019. “Determinants of Audit Fee in the Manufacturing Sector in Nigeria”, IUP Journal of Accounting Research & Audit Practices, 18(2).
  • Thiruvadi, S. ve H. Huang. 2011. "Audit committee gender differences and earnings management", Gender in Management, 26(7).
  • Tuan K. 2016. "Denetim Komitesi Özellikleri ve İhtiyatlılık Arasındaki İlişki: Borsa İstanbul Örneği", Muhasebe ve Denetime Bakış Dergisi, 15(47)
  • Wood, W., D. Polek ve C. Aiken. 1985. “Sex differences in group task performance”, Journal of Personality and Social Psychology, 48(1).
  • Vafeas, N. 2003. “Length of Board Tenure and Outside Director Independence”, Journal of Business Finance & Accounting, 30(7-8)
  • Vafeas, N. 2005. “Audit committees, boards, and the quality of reported earnings”, Contemporary accounting research, 22(4).Yadirichukwu, E. ve A. Ebimobowei. 2013. “Audit Committee and Timeliness of Financial Reports: Empirical Evidence from Nigeria”, Journal of Economics and Sustainable Development, 4(20).
Year 2020, , 228 - 248, 25.02.2020
https://doi.org/10.31460/mbdd.647218

Abstract

References

  • Abbott, J.L., S. Parker ve G. Peters. 2004. “Audit committee characteristics and restatements”, Auditing: A Journal of Practice and Theory, 23(1).
  • Abbott, J.L., S. Parker ve T.J. Presley. 2012. “Female board presence and the likelihood of financial restatement”, Accounting Horizons, 26(4).
  • Aktaş, R. ve M. Karğın. 2011. “Timeliness of Reporting and the Quality of Financial Information” International Research Journal of Finance and Economics, 63(1).
  • Aldamen, H., K. Duncan, S. Kelly, R. Mcnamara ve S. Nagel. 2012. “Audit Committee Characteristics and Firm Performance During the Global Financial Crisis”, Accounting & Finance, 52(4).
  • Ashton, R., J. Willingham ve R. Elliott. 1987. “Empirical Analysis of Audit Delay”, Journal of Accounting Research, 25(2).
  • Ashton, R. H. Ve A. Wright. 1989. “Identifying Audit Adjustments with Attention-Directing Procedures”, The Accounting Review, 64(4)
  • Al-Tahat, S. 2015. “Company Attributes and the Timeliness of Interim Financial Reporting in Jordan”, International Journal of Application or Innovation in Engineering & Management (IJAIEM), 4(3)
  • Appiah K. O. ve C. Amon. 2015. "Board audit committee and corporate insolvency", Journal of Applied Accounting Research, 18(3)
  • ASX Corporate Governance Council 2014. “Corporate governance principles and recommendations”, Australian Securities Exchange. https://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-3rd-edn.pdf. (Erişim Tarihi: 01.10.2019).
  • Baatwah, S. R., Z. Salleh ve J. Stewart. 2019. “Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics”, Asian Review of Accounting, 27(2).
  • Beasley, M.S. ve S. Salterio. 2009. “The relationship between board characteristics and voluntary improvements in audit committee composition and experience”, Contemporary Accounting Research, 18 (1).
  • Bedard, J., S.M. Chtourou ve L. Courteau. 2004. “The effect of audit committee expertise, independence, and activity on aggressive earnings management Auditing”, Journal of Practice and Theory, 23(2). Bédard J. ve Y. Gendron. 2010. “Strengthening the financial reporting systems: Can audit committees deliver?”, International Journal of Auditing, 14,2.
  • Burgess, Z. ve P. Tharenou. 2002. “Women board directors: characteristics of the few”, Journal of Business Ethics, 37(1).
  • Bushman, R.M., J.D. Piotroski ve A.J. Smith. 2004. “What determines corporate transparency?”, Journal of accounting research, 42(2).
  • Cadbury Committee. 1992. “Report of the Committee on Financial Aspects of Corporate Governance”. London: HMSO.
  • Carter, D. A., B.J. Simkins ve W.G. Simpson. 2003. “Corporate governance, board diversity, and firm value”, Financial review, 38(1).
  • Cengiz, S. ve B. Tosunoğlu. 2018. “Denetim Komitesi Özelliklerinin Firma Performansı Üzerine Etkisi: Ampirik Bir Araştirma”, Ida Academia Muhasebe ve Maliye Dergisi , 1(2).
  • Defond, M. L. ve J.R. Francis. 2005. “Audit research after Sarbanes-Oxley”, Auditing: A Journal of Practice & Theory, 24.
  • DeZoort, F. T. ve S.E. Salterio. 2001. “The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members' judgments”, Auditing: A Journal of Practice & Theory, 20(2).
  • Doğan, M., E. Coşkun ve O. Çelik. 2007. “Is Timing of Financial Reporting Related to Firm Performance? An Examination on ISE Listed Companies”, International Research Journal of Finance and Economics, 12(3).
  • Dyer IV, J.C. ve A.J. McHugh. 1975. “The Timeliness of the Australian Annual Report”, Journal of Accounting Research, 13(2).
  • Erer, M. ve Ç. Cömert. 2014. “Timeliness of Financial Reporting in Turkey”, İktisat İşletme ve Finans Dergisi, Cilt. 29 (337).
  • Fakhari H. ve Y.R. Pitenoei Y. R. 2017. “The Impact of Audit Committee and Its Characteristics on the Firms Information Environment”, Iranian Journal of Management Studies (IJMS), 10(3).
  • Fama, E. F. ve M.C. Jensen. 1983. “Agency problems and residual claims”, The journal of law and Economics, 26(2).
  • Financial Accounting Standards Board (FASB). 2010. Statement of Financial Accounting Concepts No. 8— Conceptual Framework for Financial Reporting. (September) https://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1176157498129&acceptedDisclaimer=true (Erişim Tarihi: 15.10.2019).
  • Hsu, H.E. 2008. “Audit committees in US entrepreneurial firms”, Journal of American Academy of Business, 13(1).
  • Johnson, J.L., C.M. Daily ve A.E. Ellstrand. 1996. “Boards of directors: A review and research agenda”, Journal of Management, 22(3).
  • Joseph V.C. ve L.N. Terry. 2003. “Audit Committee Independence and Disclosure: choice for financially distressed firms”, Corporate Governance: An International Review, 11(4). Ghafran C. ve N. O'sullivan. 2017. “The impact of audit committee expertise on audit quality: Evidence from UK audit fees”, The British Accounting Review, 49(6).
  • Givoly, D. ve D. Palmon. 1982. “Timeliness of annual earnings announcements: some empirical evidence”, The Accounting Review, 57(3).
  • Grosvold, J., S. Brammer ve B. Rayton. 2007. “Board diversity in the United Kingdom and Norway: an exploratory analysis”, Business Ethics: An European Review, 16(4).
  • Ika, S., N. Ghazali. 2012. “Audit Committee Effectiveness and Timeliness of Reporting: Indonesian Evidence”, Managerial Auditing Journal, 27(4).
  • Ismail, K.N.I. ve R. Chandler. 2004. “The timeliness of quarterly financial reports of companies in Malaysia”, Asian Review of Accounting, 12(1).
  • Joseph V.C. ve L.N. Terry. 2003. “Audit Committee Independence and Disclosure: choice for financially distressed firms”, Corporate Governance: An International Review, 11(4).
  • Klein, A. 2002a. “Audit Committee, Board of Director Characteristics, and Earnings Management”, Journal of Accounting and Economics. 33(3).
  • Klein, A. 2002b. “Economic determinants of audit committee independence”. The Accounting Review, 77 (2).
  • Knechel, W.R. ve J.L. Payne. 2001. “Additional evidence on audit report lag”, Auditing: A Journal of Practice & Theory, 20(1)
  • Krishnan, J. ve J.E. Lee. 2009. “Audit committee financial expertise, litigation risk, and corporate governance”, Auditing: A Journal of Practice & Theory, 28(1).
  • Lee, H.Y., V. Mande ve M. Son. 2009. “Do lengthy auditor tenure and the provision of non-audit services by the external auditor reduce audit report lags?”, International Journal of Auditing, 13(2)
  • Leventis, S., P. Weetman ve C. Caramanis. 2005. “Determinants of Audit Report Lag: Some Evidence from The Athens Stock Exchange”, International Journal of Auditing, 9(1).
  • Levin, J.S., T.J. Taylor ve L.M. Chatters. 1993. “Race and gender differences in religiosity among older adults: Findings from four national surveys”, The Journal of Gerontology, 49(3).
  • McGee, R. W. ve X. Yuan. 2012. “Corporate Governance and The Timeliness of Financial Reporting A Comparative Study of the People’s Republic of China”, The USA and The European. Union Journal of Asia Business Studies, 6(1).
  • McMullen, D. A. ve K. Raghunandan. 1996. “Enhancing audit committee effectiveness”, Journal of Accountancy, 182(2).
  • Ozoanigbo, C.V., I.O. Orjinta ve T.N. Ofor. 2016. “Audit committee effectiveness and timeliness of the financial reporting in Nigeria”, International Journal of Research Development, 10(1).
  • Özkan, S., Z.Y., Karaibrahimoğlu, E.E. Acar ve İ.O. Öz. 2013. “Finansal Tabloların Sunum Tarihini Etkileyen Faktörler: İMKB Firmaları Üzerine Bir Uygulama”, World Of Accounting Science, 15(3).
  • Pathan, S. ve R. Faff. 2013. “Does board structure in banks really affect their performance?”, Journal of Banking & Finance, 37(5).
  • Payne, J. L. ve K.L. Jensen. 2002. “An examination of municipal audit delay”, Journal of Accounting and Public Policy, 21(1).
  • Persons, O.S. 2009. “Audit committee characteristics and earlier voluntary ethics disclosure among fraud and no-fraud firms”, International Journal of Disclosure and Governance, 6(4).
  • Piot, C. 2004. “The existence and independence of audit committees in France”, Accounting and Business research, 34(3).
  • Powell, M. ve D. Anisc. 1997. “Gender differences in risk behavior”, Journal of Economic Psychology, 18(6).
  • Sarbanes-Oxley Act. 2002. “The public company accounting reform and investor protection”, US, Public Law No. 107-204.
  • Schmidt, J. J. ve M.S. Wilkins. 2013. “Bringing darkness to light: the influence of auditor quality and audit committee expertise on the timeliness of financial statement restatement disclosures”, Auditing: A Journal of Practice & Theory, 32(1).
  • Sermaye Piyasası Kurulu (SPK). 2003. Sermaye Piyasasında Finansal Raporlamaya İlişkin Esaslar Tebliği, Seri: XI, No:29, https://www.resmigazete.gov.tr/eskiler/2017/02/20170203-6.htm, (Erişim Tarihi: 01.10. 2019)
  • Sermaye Piyasası Kurulu (SPK). 2011. Kurumsal yönetim ilkelerinin belirlenmesine ve uygulanmasına ilişkin tebliği, Seri: IV, NO: 56. http://www.resmigazete. gov.tr/ eskiler/2011/12/20111230-14.htm (Erişim Tarihi: 01.10.2019)
  • Sermaye Piyasası Kurulu (SPK). 2013. Sermaye Piyasasında Finansal Raporlamaya İlişkin Esaslar Tebliği, Resmi Gazete No: 28176, Sayı: II-14.1, http://www. spk.gov.tr/duyuru goster.aspx?aid=20130614&subid=0&ct=c, (Erişim Tarihi: 01.10.2019).
  • Sharma, V.D., V. Naiker ve B. Lee. 2009. “Determinants of Audit Committee Meeting Frequency: Evidence from a Voluntary Governance System”, Accounting Horizons, 23(2).
  • Shawver, T.J., P.C. Bancroft ve J.T. Sennetti. 2006. “Can the clan effect reduce the gender sensitivity to fraud? The case of the IPO environment”, Journal of Forensic Accounting, 7(1).
  • Shukeri, S. N. ve S.P. Nelson. 2011. “Timeliness of Annual Audit Report: Some Empirical Evidence from Malaysia”, Entrepreneurship and Management International Conference (EMIC 2), Kangar, Perlis Malaysia.
  • Smith Report. 2003. “Audit Committees: Combined Code Guidance”, London: Financial Reporting Council.
  • Soltani, B. 2002. “Timeliness of corporate and audit reports: Some empirical evidence in the French context”, The International Journal of Accounting, 37(2).
  • Stewart, J. ve L. Munro. 2007. “The impact of audit committee existence and audit committee meeting frequency on the external audit: perceptions of Australian auditors”, International Journal of Auditing, 11(1).
  • Sultana, N. 2015. “Audit Committee Characteristics and Accounting Conservatism”, International Journal of Auditing, 19(2).
  • Sultana, N., H. Singh, J.L.W. Mitchell ve M. Van der Zahn. 2015. “Audit committee characteristicsand audit report lag”, International Journal of Auditing, 19(2).
  • Super, S. O. ve N.C. Shil. 2019. “Determinants of Audit Fee in the Manufacturing Sector in Nigeria”, IUP Journal of Accounting Research & Audit Practices, 18(2).
  • Thiruvadi, S. ve H. Huang. 2011. "Audit committee gender differences and earnings management", Gender in Management, 26(7).
  • Tuan K. 2016. "Denetim Komitesi Özellikleri ve İhtiyatlılık Arasındaki İlişki: Borsa İstanbul Örneği", Muhasebe ve Denetime Bakış Dergisi, 15(47)
  • Wood, W., D. Polek ve C. Aiken. 1985. “Sex differences in group task performance”, Journal of Personality and Social Psychology, 48(1).
  • Vafeas, N. 2003. “Length of Board Tenure and Outside Director Independence”, Journal of Business Finance & Accounting, 30(7-8)
  • Vafeas, N. 2005. “Audit committees, boards, and the quality of reported earnings”, Contemporary accounting research, 22(4).Yadirichukwu, E. ve A. Ebimobowei. 2013. “Audit Committee and Timeliness of Financial Reports: Empirical Evidence from Nigeria”, Journal of Economics and Sustainable Development, 4(20).
There are 68 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Gökhan Özer 0000-0002-3255-998X

Abdullah Kürşat Merter 0000-0001-6874-1890

Publication Date February 25, 2020
Submission Date November 15, 2019
Published in Issue Year 2020

Cite

APA Özer, G., & Merter, A. K. (2020). DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA. Muhasebe Bilim Dünyası Dergisi, 22, 228-248. https://doi.org/10.31460/mbdd.647218