THE RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS AND AUDIT QUALITY WITH FIRM PERFORMANCE

Yıl 2025, Cilt: 25 Sayı: 76, 67 - 80, 09.09.2025

Tarık Ercan , İsmail Bekci , Eda Köse

https://doi.org/10.55322/mdbakis.1640246

Öz

The audit committee plays a critical role in ensuring transparent and reliable financial reporting within the framework of corporate governance principles. Audit committees are responsible for monitoring financial reporting, internal controls, and audits, thereby contributing to the transparency and reliability of financial statements in accordance with corporate governance standards. As such, audit committees have an impact on a company's financial operations and profitability. In this context, the aim of this study is to empirically examine the relationship between audit committee characteristics and audit quality and company performance for companies listed on the BIST 100 index between 2010 and 2023. The findings of the study reveal a significant relationship between audit committee characteristics and audit quality and financial performance. This study will contribute to the literature on audit committees.

Anahtar Kelimeler

Corporate Governance , Audit Committee , Firm Profitability.

DENETİM KOMİTESİ ÖZELLİKLERİ VE DENETİM KALİTESİ İLE FİRMA PERFORMANSI İLİŞKİSİ

Öz

Kurumsal yönetim ilkeleri kapsamında denetim komitesi, şeffaf ve güvenilir finansal raporlama işleyişinde kritik bir sorumluluk üstlenmektedir. Denetim komiteleri finansal raporlama, iç kontrol ve denetimleri izlemekten sorumludur, bu nedenle denetim komitesi finansal tabloların kurumsal yönetim standartlarına uygun olarak şeffaf ve güvenilir olmasına katkı sağlar. Dolayısıyla denetim komiteleri, firmanın finansal işleyişi ve karlılığını etkilemektedir. Bu doğrultuda çalışmanın amacı, 2010-2023 yılları arasında BİST 100 endeksinde yer alan firmaların denetim komitesi özellikleri ve denetim kalitesi ile firma performans arasındaki ilişki ampirik olarak incelemektir. Çalışmanın bulguları, denetim komitesi özellikleri ve denetim kalitesi ile finansal performans arasında anlamlı bir ilişki olduğu saptanmıştır. Bu çalışma, denetim komitesi ile ilgili literatüre katkı sağlayacaktır.

Anahtar Kelimeler

Kurumsal Yönetim , Denetim Komitesi , Firma Karlılığı

Kaynakça

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