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BEST PRACTICES IN TRANSPARENCY REPORTING AND A COMPARATIVE STUDY ON COUNTRY DIFFERENCES

Year 2017, Volume: 19 Issue: 1, 189 - 205, 30.03.2017

Burcu Gürol Tayfun Tüysüzoğlu

Abstract

Independent audit firms which audit public interest entities are required to prepare transparency reports. Independent audit firms, which prepare the reports, convey the principles of corporate governance, the quality control system elements of their firms to the users in more detail in these reports. This study examines the current regulations on transparency reports and reviews the transparency reports of four major audit firms (Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers) in the US, Australia, UK, Canada and Turkey to provide examples of practices that will be useful in meeting the needs of users.

Keywords

Transparency reports audit public interest entities

References

  • AB Parlamentosu. 2006. 2006/43/EC no’lu Muhasebe Direktifi. Brüksel: AB Resmi Gazetesi (L 157/87 sayılı)
  • AB Parlamentosu. 2014a. EU 537/2014 No’lu KAYİK’lerin Denetimine İlişkin Düzenleme. Brüksel: AB Resmi Gazetesi (L 158/47 sayılı)
  • AB Parlamentosu. 2014b. 2014/56/EU No’lu Yıllık ve Konsolide Finansal Tabloların Denetimine İlişkin Direktif. Brüksel: AB Resmi Gazetesi (L 158/47 sayılı)
  • AB Parlamentosu. 2013. 2013/34/EU no’lu Muhasebe Direktifi. Brüksel: AB Resmi Gazetesi (L 182/19 sayılı)
  • Deumes, R., C. Schelleman, H. V. Bauwhede, A. Vanstraelen. 2012. “Audit Firm Governance: Do Transparency Reports Reveal Audit Quality?”, American Accounting Association, 31(4).
  • Avrupa Komisyonu. 2010. Audit Policy: Lessons from the Crisis, Green Paper, Brüksel. http://www.ey.com/Publication/vwLUAssets/EY-Canada-Our-commitment-to-audit-quality/$File/EY-Canada-Our-commitment-to-audit-quality.pdf
  • Financial Reporting Council (FRC). 2015. Transparency Reporting by Auditors of Public interest Entities: Review of Mandatory Reports. https://home.kpmg.com/tr/tr/home/hakkimizda/governance/seffaflik-raporu.html ( Erişim tarihi: 15.11.2016).
  • http://hvglaw.nl/Publication/vwLUAssets/EY_2015_y%C4%B1l%C4%B1_%C5%9Eeffafl%C4%B1k_Raporu/$FILE/Guney%20Seffafl%C4%B1k%20Raporu%202015.pdf (Erişim tarihi: 15.11.2016).
  • International Organizations of Securities Commissions-IOSCO. 2015. Transparency of Firms that Audit Public Companies Final Report. https://www2.deloitte.com/content/dam/Deloitte/tr/Documents/audit/2015-seffafl%C4%B1k-raporu.pdf (Erişim tarihi: 15.11.2016).
  • http://www.pwc.com.tr/tr/aboutus/assets/basaran-nas-bagimsiz-denetim-smm_seffaflik_raporu_2016.pdf (Erişim tarihi: 15.11.2016).
  • https://home.kpmg.com/content/dam/kpmg/ca/pdf/2016/11/kpmg-transparency-report-2015-eng.pdf (Erişim tarihi: 15.11.2016).
  • https://www2.deloitte.com/ca/en/pages/audit/articles/transparency-report.html (Erişim tarihi: 15.11.2016).
  • https://www.pwc.com/ca/en/about-us/publications/pwc-transparency-report-2016-en.pdf (Erişim tarihi: 15.11.2016).
  • https://home.kpmg.com/us/en/home/about/kpmg-transparency-report.html (Erişim tarihi: 15.11.2016).
  • http://www.ey.com/Publication/vwLUAssets/ey-2016-transparency-report-us/$FILE/ey-2016-transparency-report-us.pdf (Erişim tarihi: 15.11.2016).
  • https://www2.deloitte.com/us/en/pages/regulatory/articles/transparency-report.html (Erişim tarihi: 15.11.2016).
  • https://www.pwc.com/us/en/about-us/assets/pwc-llp-fy16-transparency-report.pdf (Erişim tarihi: 15.11.2016).
  • https://www.pwc.co.uk/annualreport/assets/2016/pdf/annual-report-2016-transparency-report.pdf (Erişim tarihi: 15.11.2016).
  • https://www2.deloitte.com/uk/en/pages/about-deloitte-uk/articles/annual-reports.html (Erişim tarihi: 15.11.2016).
  • http://www.ey.com/uk/en/about-us/ey-uk-transparency-report-2016 (Erişim tarihi: 15.11.2016).
  • https://home.kpmg.com/uk/en/home/about/annual-report.html (Erişim tarihi: 15.11.2016).
  • https://home.kpmg.com/au/en/home/insights/2016/10/transparency-report.html (Erişim tarihi: 15.11.2016).
  • http://www.ey.com/Publication/vwLUAssets/EY-transparency-report-2016-EY-australia/$FILE/EY-transparency-report-2016-EY-australia.pdf (Erişim tarihi: 15.11.2016).
  • https://www2.deloitte.com/au/en/pages/audit/articles/transparency-report-2016.html (Erişim tarihi: 15.11.2016).
  • http://www.pwc.com.au/assurance/assets/transparency-report-au-fy16-oct16.pdf (Erişim tarihi: 15.11.2016).

ŞEFFAFLIK RAPORLARINA İLİŞKİN İYİ UYGULAMA ÖRNEKLERİ VE ÜLKE UYGULAMALARININ KARŞILAŞTIRILMASI

Year 2017, Volume: 19 Issue: 1, 189 - 205, 30.03.2017

Burcu Gürol Tayfun Tüysüzoğlu

Abstract

Şeffaflık raporları, kamu yararını ilgilendiren kuruluşların (KAYİK’ler) denetimlerini gerçekleştiren bağımsız denetim kuruluşlarınca hazırlanması ve yayımlanması zorunlu olan raporlardır. Raporları düzenleyen bağımsız denetim kuruluşları kurumsal yönetim prensiplerini, kalite kontrol sistemi unsurlarını ve daha pek çok konuya ilişkin bilgiyi bu raporlarla kullanıcılara aktarmaktadır. Bu çalışmada; şeffaflık raporlarıyla ilgili güncel düzenlemeler ışığında Amerika Birleşik Devletleri, Avustralya, İngiltere, Kanada ve Türkiye’de faaliyet gösteren dört büyük denetim kuruluşunun (Deloitte, Ernst & Young, KPMG ve PricewaterhouseCoopers) şeffaflık raporları incelenerek kullanıcıların ihtiyaçlarını karşılama konusunda faydalı olacak uygulama örnekleri sunulmaya çalışılmıştır.

Keywords

Şeffaflık raporları bağımsız denetim kamu yararını ilgilendiren işletme

References

  • AB Parlamentosu. 2006. 2006/43/EC no’lu Muhasebe Direktifi. Brüksel: AB Resmi Gazetesi (L 157/87 sayılı)
  • AB Parlamentosu. 2014a. EU 537/2014 No’lu KAYİK’lerin Denetimine İlişkin Düzenleme. Brüksel: AB Resmi Gazetesi (L 158/47 sayılı)
  • AB Parlamentosu. 2014b. 2014/56/EU No’lu Yıllık ve Konsolide Finansal Tabloların Denetimine İlişkin Direktif. Brüksel: AB Resmi Gazetesi (L 158/47 sayılı)
  • AB Parlamentosu. 2013. 2013/34/EU no’lu Muhasebe Direktifi. Brüksel: AB Resmi Gazetesi (L 182/19 sayılı)
  • Deumes, R., C. Schelleman, H. V. Bauwhede, A. Vanstraelen. 2012. “Audit Firm Governance: Do Transparency Reports Reveal Audit Quality?”, American Accounting Association, 31(4).
  • Avrupa Komisyonu. 2010. Audit Policy: Lessons from the Crisis, Green Paper, Brüksel. http://www.ey.com/Publication/vwLUAssets/EY-Canada-Our-commitment-to-audit-quality/$File/EY-Canada-Our-commitment-to-audit-quality.pdf
  • Financial Reporting Council (FRC). 2015. Transparency Reporting by Auditors of Public interest Entities: Review of Mandatory Reports. https://home.kpmg.com/tr/tr/home/hakkimizda/governance/seffaflik-raporu.html ( Erişim tarihi: 15.11.2016).
  • http://hvglaw.nl/Publication/vwLUAssets/EY_2015_y%C4%B1l%C4%B1_%C5%9Eeffafl%C4%B1k_Raporu/$FILE/Guney%20Seffafl%C4%B1k%20Raporu%202015.pdf (Erişim tarihi: 15.11.2016).
  • International Organizations of Securities Commissions-IOSCO. 2015. Transparency of Firms that Audit Public Companies Final Report. https://www2.deloitte.com/content/dam/Deloitte/tr/Documents/audit/2015-seffafl%C4%B1k-raporu.pdf (Erişim tarihi: 15.11.2016).
  • http://www.pwc.com.tr/tr/aboutus/assets/basaran-nas-bagimsiz-denetim-smm_seffaflik_raporu_2016.pdf (Erişim tarihi: 15.11.2016).
  • https://home.kpmg.com/content/dam/kpmg/ca/pdf/2016/11/kpmg-transparency-report-2015-eng.pdf (Erişim tarihi: 15.11.2016).
  • https://www2.deloitte.com/ca/en/pages/audit/articles/transparency-report.html (Erişim tarihi: 15.11.2016).
  • https://www.pwc.com/ca/en/about-us/publications/pwc-transparency-report-2016-en.pdf (Erişim tarihi: 15.11.2016).
  • https://home.kpmg.com/us/en/home/about/kpmg-transparency-report.html (Erişim tarihi: 15.11.2016).
  • http://www.ey.com/Publication/vwLUAssets/ey-2016-transparency-report-us/$FILE/ey-2016-transparency-report-us.pdf (Erişim tarihi: 15.11.2016).
  • https://www2.deloitte.com/us/en/pages/regulatory/articles/transparency-report.html (Erişim tarihi: 15.11.2016).
  • https://www.pwc.com/us/en/about-us/assets/pwc-llp-fy16-transparency-report.pdf (Erişim tarihi: 15.11.2016).
  • https://www.pwc.co.uk/annualreport/assets/2016/pdf/annual-report-2016-transparency-report.pdf (Erişim tarihi: 15.11.2016).
  • https://www2.deloitte.com/uk/en/pages/about-deloitte-uk/articles/annual-reports.html (Erişim tarihi: 15.11.2016).
  • http://www.ey.com/uk/en/about-us/ey-uk-transparency-report-2016 (Erişim tarihi: 15.11.2016).
  • https://home.kpmg.com/uk/en/home/about/annual-report.html (Erişim tarihi: 15.11.2016).
  • https://home.kpmg.com/au/en/home/insights/2016/10/transparency-report.html (Erişim tarihi: 15.11.2016).
  • http://www.ey.com/Publication/vwLUAssets/EY-transparency-report-2016-EY-australia/$FILE/EY-transparency-report-2016-EY-australia.pdf (Erişim tarihi: 15.11.2016).
  • https://www2.deloitte.com/au/en/pages/audit/articles/transparency-report-2016.html (Erişim tarihi: 15.11.2016).
  • http://www.pwc.com.au/assurance/assets/transparency-report-au-fy16-oct16.pdf (Erişim tarihi: 15.11.2016).
There are 25 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Article
Authors

Burcu Gürol This is me

Tayfun Tüysüzoğlu This is me

Submission Date January 16, 2017
Publication Date March 30, 2017
Published in Issue Year 2017 Volume: 19 Issue: 1

Cite

APA Gürol, B., & Tüysüzoğlu, T. (2017). ŞEFFAFLIK RAPORLARINA İLİŞKİN İYİ UYGULAMA ÖRNEKLERİ VE ÜLKE UYGULAMALARININ KARŞILAŞTIRILMASI. Muhasebe Bilim Dünyası Dergisi, 19(1), 189-205.

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The author(s) should disclose the use of generative Artificial Intelligence (AI) and AI-assisted tools in design and implementation of the research. Such use need to be disclosed within the methodology section of the manuscript. Use of AI does not preclude the manuscript from publication, rather provides a transparent picture of the research.