Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi

Merve Acar

doi:10.25095/mufad.801375

Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi

Abstract

Bu çalışmada 2003-2018 dönemi çerçevesinde Türkiye’de faaliyet gösteren bankaların (yatırım ve kalkınma bankaları hariç) finansal raporlama kalitesi ile denetim kalitesi arasındaki ilişki araştırılmıştır. Çalışma kapsamında, denetim kalitesi, denetim firması büyüklüğü ve denetçi uzmanlığı aracı değişkenleri ile ve finansal raporlama kalitesi ise kar yönetimi uygulamaları aracılığıyla ölçülmüştür. Elde edilen sonuçlara göre denetim kalitesinin kar yönetim uygulamaları üzerinde anlamlı kısıtlayıcı etkisi, diğer bir ifadeyle finansal raporlama kalitesi üzerinde anlamlı pozitif etkisi bulunmaktadır. Denetim kalitesi göstergelerinin “beklenen zarar karşılıkları giderleri”nin ihtiyari kısmıyla karşılıklar öncesi net kar arasındaki ilişkiyi anlamlı şekilde zayıflattığı gözlemlenmiştir. Diğer taraftan, ayrı olarak analiz edildiğinde her iki denetim kalitesi aracının da finansal raporlama kalitesini arttırdığı; ancak eş zamanlı analizlerde finansal raporlama kalitesi üzerindeki denetim kalitesinin olumlu ayrıştırıcı etkisinin finansal sektörde uzmanlaşmış denetim firmalarından kaynaklandığı da elde edilen sonuçlar arasındadır.

Keywords

References

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Primary Language

Turkish

Subjects

Business Administration

Journal Section

Research Article

Authors

Merve Acar This is me
0000-0001-5312-7935
Türkiye

Publication Date

October 5, 2020

Submission Date

January 15, 2020

Acceptance Date

February 27, 2020

Published in Issue

Year 2020 Number: 88

DOI

https://doi.org/10.25095/mufad.801375

IZ

https://izlik.org/JA69KT46TJ

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RIS / Bibtex

APA

Acar, M. (2020). Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi. Muhasebe Ve Finansman Dergisi, 88, 125-154. https://doi.org/10.25095/mufad.801375

AMA

1.Acar M. Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi. Muhasebe ve Finansman Dergisi. 2020;(88):125-154. doi:10.25095/mufad.801375

Chicago

Acar, Merve. 2020. “Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi”. Muhasebe Ve Finansman Dergisi, nos. 88: 125-54. https://doi.org/10.25095/mufad.801375.

EndNote

Acar M (October 1, 2020) Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi. Muhasebe ve Finansman Dergisi 88 125–154.

IEEE

[1]M. Acar, “Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi”, Muhasebe ve Finansman Dergisi, no. 88, pp. 125–154, Oct. 2020, doi: 10.25095/mufad.801375.

ISNAD

Acar, Merve. “Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi”. Muhasebe ve Finansman Dergisi. 88 (October 1, 2020): 125-154. https://doi.org/10.25095/mufad.801375.

JAMA

1.Acar M. Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi. Muhasebe ve Finansman Dergisi. 2020;:125–154.

MLA

Acar, Merve. “Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi”. Muhasebe Ve Finansman Dergisi, no. 88, Oct. 2020, pp. 125-54, doi:10.25095/mufad.801375.

Vancouver

1.Merve Acar. Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi. Muhasebe ve Finansman Dergisi. 2020 Oct. 1;(88):125-54. doi:10.25095/mufad.801375

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