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

Year 2018, Issue: 79, 165 - 182, 02.07.2018

Ahmet Özcan

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

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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