Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular

Ahmet Özcan

doi:10.25095/mufad.438874

Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular

Abstract

Rekabetin yüksek olduğu ekonomilerde denetim firması seçimi önemli bir karardır. Firma yönetimlerinin bağımsız denetim firması seçimini detaylı bir şekilde analiz etmesi gerekmektedir. Bu çalışma, Borsa İstanbul’a kote olan 94 firmanın 2017 yılındaki bağımsız denetim şirket seçimini analiz etmektedir. Türk Ticaret Kanunu’na göre kamu ve özel sektörde faaliyet gösteren firmalar, gerekli şartları taşıması durumunda bağımsız denetime tabidir. Denetim şirketi seçimine etki eden faktörler diskriminant analizi yardımıyla araştırılmıştır. Diskriminant analizi sonuçlarına göre; sahiplik yoğunluğu, yabancı sahipliği, finansal kaldıraç, firma büyüklüğü, bağımsız yönetim kurulu üyelerinin oranı ve firma karmaşıklığının denetim şirketi seçiminde önemli etkilerinin olduğu tespit edilmiştir. Diskriminant model, Borsa İstanbul’a kote olan firmaların denetim firması seçimine etki eden faktörleri analiz etmemize yardımcı olmaktadır.

Keywords

Denetim Firması Seçimi,Denetim Firmaları

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Details

Primary Language

English

Subjects

Business Administration

Journal Section

Research Article

Authors

Ahmet Özcan This is me
Türkiye

Publication Date

July 2, 2018

Submission Date

November 10, 2017

Acceptance Date

-

Published in Issue

Year 2018 Number: 79

DOI

https://doi.org/10.25095/mufad.438874

IZ

https://izlik.org/JA86MJ67LH

Cite

RIS / Bibtex

APA

Özcan, A. (2018). Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular. Muhasebe Ve Finansman Dergisi, 79, 165-182. https://doi.org/10.25095/mufad.438874

AMA

1.Özcan A. Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular. Muhasebe ve Finansman Dergisi. 2018;(79):165-182. doi:10.25095/mufad.438874

Chicago

Özcan, Ahmet. 2018. “Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular”. Muhasebe Ve Finansman Dergisi, nos. 79: 165-82. https://doi.org/10.25095/mufad.438874.

EndNote

Özcan A (July 1, 2018) Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular. Muhasebe ve Finansman Dergisi 79 165–182.

IEEE

[1]A. Özcan, “Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular”, Muhasebe ve Finansman Dergisi, no. 79, pp. 165–182, July 2018, doi: 10.25095/mufad.438874.

ISNAD

Özcan, Ahmet. “Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular”. Muhasebe ve Finansman Dergisi. 79 (July 1, 2018): 165-182. https://doi.org/10.25095/mufad.438874.

JAMA

1.Özcan A. Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular. Muhasebe ve Finansman Dergisi. 2018;:165–182.

MLA

Özcan, Ahmet. “Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular”. Muhasebe Ve Finansman Dergisi, no. 79, July 2018, pp. 165-82, doi:10.25095/mufad.438874.

Vancouver

1.Ahmet Özcan. Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular. Muhasebe ve Finansman Dergisi. 2018 Jul. 1;(79):165-82. doi:10.25095/mufad.438874