INVESTIGATION OF GOING-CONCERN MODIFIED AUDIT OPINIONS IN TERMS OF AUDITOR OPINIONS: EVIDENCE FROM BORSA ISTANBUL INDUSTRY COMPANIES

Year 2017, Volume: 19 Issue: 1, 58 - 86, 30.03.2017

Alpaslan Yaşar

Abstract

This study investigates the determinants of going-concern modified audit opinions by using logistic regression method on the sample of industry firms listed on Istanbul Stock Exchange for the period of 2011-2015. The results shows that prior audit opinion and audit report lag are the significantly most effective variables on the identification of going-concern modified opinions.

Keywords

Audit opinions, going-concern modified opinions, logistic regression

İŞLETMENİN SÜREKLİLİĞİNDE ORTAYA ÇIKAN BELİRSİZLİĞİN BAĞIMSIZ DENETİM RAPORLARINDAKİ DENETÇİ GÖRÜŞLERİ AÇISINDAN İNCELENMESİ: BİST’DE İŞLEM GÖREN SINAİ ŞİRKETLERİNE YÖNELİK BİR ARAŞTIRMA

Abstract

Bu çalışma, Borsa İstanbul’da 2011-2015 döneminde işlem gören sınai işletmeler örnekleminde lojistik regresyon yöntemi kullanılarak, işletmenin sürekliliğine ilişkin belirsizlikler içeren olumlu görüş dışı denetim görüşünün belirleyicilerini araştırmaktadır. Çalışma sonuçları, önceki denetim görüşü ve denetim rapor gecikmesi değişkenlerinin işletmenin sürekliliğine ilişkin belirsizlik içeren olumlu olmayan denetim görüşlerinin belirlenmesinde istatistiksel olarak anlamlı en etkili değişkenler olduğunu göstermiştir.

Keywords

Denetim görüşleri, işletmenin sürekliliğine ilişkin olumlu görüş dışındaki denetim görüşleri, lojistik regresyon

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