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Türkiye’deki Bağımsız Denetçilerin Denetim Kalitesini Azaltan Davranışlarının Analizi

Year 2020, Issue: 87, 89 - 106, 05.07.2020

Reyhan Sarıçiçek Mehmet Aytekin

https://doi.org/10.25095/mufad.756217
Cited By: 1

Abstract

Denetim kalitesini azaltan davranışlar denetim kanıtların toplanmasının kalitesini veya kapsamını azaltmak suretiyle denetimin kalitesininin bozulmasına sebep olan bir işlevsiz denetim davranışı türüdür. Bu davranışlar kullanıcıların finansal tablolara olan güveninin azalmasına sebep olur. Bu çalışmada Türkiye’deki bağımsız denetçilerin denetim kalitesini azaltan davranışlarda bulunma düzeylerini tespit etmek ve demografik özelliklerine göre denetim kalitesini azaltan davranışlarının bir farklılık gösterip göstermediği belirlemek amaçlanmıştır. Bu kapsamda Türkiye Kamu Gözetimi Kurumu’ndan yetki almış denetçiler üzerinde anket tekniği kullanılarak elde edilen 319 veri analiz edilmiştir. Yapılan analizler sonucunda Türkiye’deki bağımsız denetçilerin genel olarak denetim kalitesini azaltan davranışlarda bulunma düzeylerinin düşük olduğu tespit edilmiştir. Ayrıca araştırma kapsamındaki denetçilerin demografik özelliklerine göre (cinsiyet, eğitim ve tecrübe açısından) denetim kalitesini azaltan davranışlarının farklılık gösterdiği görülmüştür.

Keywords

Denetim Kalitesini Azaltan Davranışlar Denetim Kalitesi Bağımsız Denetim.

References

  • Alareeni, Bahaaeddin Ahmed (2019), “The Associations Between Audit Firm Attributes and Audit Quality-Specific Indicators”, Managerial Auditing Journal, V:34, I:1, pp.6-43.
  • Anugerah, Rita- Anita, Rızqa - Saria, Ria Nelly - Abdillah, Muhammad Rasyıd – Iskandard, Takıah Mohd (2016), “The Analysis Of Reduced Audit Quality Behavior: The İntervening Role of Turnover Intention”, Int. Journal of Economics and Management, V:10, pp.341-353.
  • Broberg, Pernilla- Tagesson, Torbjörn- Argento, Daniela- Gyllengahm, Niclas- Martensson, Ola (2017), “Explaining The İnfluence Of Time Budget Pressure On Audit Quality in Sweden. Journal Of Management And Governance”, V:21, I:2, pp.331-350. doi:http://dx.doi.org/10.1007/s10997-016-9346-4.
  • Büyüköztürk, Şener (2002), “Faktör Analizi: Temel Kavramlar Ve Ölçek Gelistirmede Kullanımı”, Kuram ve Uygulamada Eğitim Yönetimi, Sayı:32, ss.470-483.
  • Büyüköztürk, Şener (2018), “Sosyal Bilimler İçin Veri Analizi El Kitabı, İstatistik Araştırma Deseni SPSS uygulamaları ve Yorum”. Pegem Akademi, Ankara.
  • Coram, Paul- Glavovic, Alma- Ng, Juliana - Woodliff, David (2008), “The Moral Intensity of Reduced Audit Quality Acts”, Auditing: A Journal of Practice and Theory, V:27, I:1, pp.127–49.
  • Çokluk, Ömay-Şekercioğlu, Güçlü- Büyüköztürk, Şener (2012), “Sosyal Bilimler İçin Çok Değişkenli İstatistik: SPSS ve Lisrel Uygulamaları”, Pegem Akademi Yayıncılık, Ankara.
  • Espinosa-Pike, Marcela - Barrainkua, Itsaso (2016), “An Exploratory Study Of The Pressures And Ethical Dilemmas in The Audit Conflict”, V: 19(1), pp.10-20. doi:http://dx.doi.org/10.1016/j.rcsar.2014.10.00.
  • Herrbach Oliver (2001), “Audit Quality, Auditor Behaviour, And The Psychological Contract”, European Accounting Review, V:10(4), pp.787-802.
  • Houghton, Keith- Jubb, Champell (2005), Independence: Regulation, Oversight And İnspection. Ethics And Auditing. Campbell, Tom. and Houghton, Keith. (Ed.), Published by ANU E Press, ISBN 1 920942 26 2 (online). (30.03.2019).
  • Kasigwa, Geralde- Munene, John- Ntayi, Joseph -Nkote, Isaac (2013), “Reduced Audit Quality Behavior Among Auditors in Uganda”. African Journal of Accounting, Economics, Finance and Banking Research, V:9(9), pp.25-37. Retrieved From Https://Search.Proquest.Com/Docview/1491274134?Accountid=15958.
  • KGK, https://kgk.gov.tr/ (30.06.2018)
  • Kurtuluş, Kemal (2010), Araştırma Yöntemleri. Türkmen Kitabevi, İstanbul.
  • Malone, Charles- Robin Roberts (1996), “Factors Associated With The Incidence Of Reduced Audit Quality Behaviours”, Auditing: A Journal of Practice and Theory, 15 (2): 49-64.
  • Margheim, Loren- Pany, Kurt (1986), “Quality Control, Premature Signoff, And Underreporting Of Time: Some Empirical Findings”, Auditing, V:5, I:2, pp.50-63.
  • Meydan, Cem Harun- Şeşen, Harun (2015), “Yapısal Eşitlik Modellemesi Amos Uygulamaları”, Detay Yayıncılık
  • Nehme, Rabih, (2017) “Performance Evaluation Of Auditors: A Constructive Or A Destructive Tool Of Audit Output”, Managerial Auditing Journal, V: 32, I: 2, pp.215-231. doi:10.1108/MAJ-09-2016-1446.
  • Nehme, Rabih - Al Mutawa, Abdullah - Jizi, Mohammad (2016), “Dysfunctional Behavior Of External Auditors The Collision Of Time Budget And Time Deadline Evidence From A Developing Country”, The Journal of Developing Areas, V: 50(1), pp.373-388. Retrieved From Https://Search.Proquest.Com/Docview/1764139765?Accountid=15958.
  • Otley, David- Pierce, Bernard (1995). “The Control Problem in Public Accounting Firms: An Empirical Study of The İmpact Of Leadership Style”, Accounting, Organizations and Society, V: 20, I: 5, 405-420.
  • Otley, David- Pierce, Bernard (1996a). “Auditor Time Budget Pressure: Consequences And Antecedents”, Accounting, Auditing and Accountability Journal, V:9(1), pp.31-58. doi:10.1108/09513579610109969.
  • Otley, David -Pierce, Bernard (1996b). “The Operation Of Control Systems in Large Audit Firms”, Auditing, V:15(2), pp.84.
  • Özen, Yener- Gül, Abdülkadir (2007), “Sosyal ve Eğitim Bilimleri Araştırmalarında Evren•Örneklem Sorunu” C:15, ss.394-422. http://dergipark.gov.tr/download/article-file/31569.
  • Paino, Halil- Smith, Makom- Ismail, Zubaidah (2012), “Auditor Acceptance of Dysfunctional Behaviour: An Explanatory Model Using Individual Factors”, Journal of Applied Accounting Research, V:13, I:1, pp.37-55. doi:http://dx.doi.org/10.1108/09675421211231907.
  • Peytcheva, Marietta- Gillett, Peter (2012), “Auditor Perceptions of Prior Involvement and Reputation Threats as Antecedents of Quality Threatening Audit Behavior”, Managerial Auditing Journal, 27(9), 796-820. doi:10.1108/02686901211263058.
  • Ponemon, Lawrence (1992), “Auditor Underreporting of Time And Moral Reasoning: An Experimental Lab Study”, Contemporary Accounting Research, V:9(1), pp.171-189. doi:10.1111/j.1911-3846. 1992.tb00875.x.
  • Sipahi, Beril, - Yurtkoru, E.Serra, Çinko, M. (2006). Sosyal Bilimlerde SPSSle Veri Analizi. Beta Basım Yayım Dağıtım, İstanbul.
  • Smith, Kenneth- Emerson, David (2017), "An Analysis Of The Relation Between Resilience And Reduced Audit Quality Within The Role Stress Paradigm", Advances in Accounting, V:37, pp.1-14, ISSN 0882-6110, https://doi.org/10.1016/j.adiac.2017.04.003.
  • Smith, Kenneth- Emerson, David- Boster, Charles (2018), “An Examination Of Reduced Audit Quality Practices Within The Beyond The Role Stress Model”, Managerial Auditing Journal, V:33(8), pp.736-759. doi:http://dx.doi.org/10.1108/MAJ-07-2017-1611
  • Suhr, Diana, (2006), Exploratory or confirmatory factor analysis? NC: SAS Institute.
  • Svanberg, Jan- Öhman, Peter (2013), “Auditors' Time Pressure: Does Ethical Culture Support Audit Quality?”, Managerial Auditing Journal, V:28(7), pp.572-591. doi:10.1108/MAJ-10-2012-0761.
  • Sweeney, Breda - Arnold, Don - Pierce, Bernard (2010), “The Impact Of Perceived Ethical Culture Of The Firm And Demographic Variables On Auditors' Ethical Evaluation and Intention To Act Decisions”, Journal of Business Ethics, V:93(4), pp.531-551. Retrieved from http://www.jstor.org/stable/40605364.
  • Tabachnick, Barbara. G. - Fidell, Linda. S (2007). “Using Multivariate Statistics”, Pearson, Boston.
  • Tavşancıl, Ezel (2014) “Tutumların Ölçülmesi ve SPSSle Veri Analizi”. Nobel Kitabevi, Ankara.
  • Waltz, Carolyn Feher- Strcikland, Ora Lea - Lenz, Elizabeth R. (2010) “Measurement in Nursing and Health Research”. Springer Publishing Company, New York
  • Webb, Kimberly J (2014), “ The Moderating Effect Of Perceived Ethical Leadership On Reduced Audit Quality Behaviors” (Order No. 3670515). Available from ProQuest Dissertations and Theses Global. (1650651545). Retrieved from https://search.proquest.com/docview/1650651545?accountid=15958.
  • Willett, Caroline -Page, Michael (1996), “A Survey of Time Budget Pressure and Irregular Auditing Practices Among Newly Qualified Uk Chartered Accountants”, The British Accounting Review, 28(2), 101-120. doi:10.1006/bare.1996.0009.
  • Yaşlıoğlu, Murat (2017), “Sosyal Bilimlerde Faktör Analizi ve Geçerlilik: Keşfedici Ve Doğrulayıcı Faktör Analizlerinin Kullanılması”. Istanbul University Journal of the School of Business İstanbul Üniversitesi İşletme Fakültesi Dergisi, Cilt:46, Özel Sayı, ss.74-85.

Year 2020, Issue: 87, 89 - 106, 05.07.2020

Reyhan Sarıçiçek Mehmet Aytekin

https://doi.org/10.25095/mufad.756217
Cited By: 1

Abstract

References

  • Alareeni, Bahaaeddin Ahmed (2019), “The Associations Between Audit Firm Attributes and Audit Quality-Specific Indicators”, Managerial Auditing Journal, V:34, I:1, pp.6-43.
  • Anugerah, Rita- Anita, Rızqa - Saria, Ria Nelly - Abdillah, Muhammad Rasyıd – Iskandard, Takıah Mohd (2016), “The Analysis Of Reduced Audit Quality Behavior: The İntervening Role of Turnover Intention”, Int. Journal of Economics and Management, V:10, pp.341-353.
  • Broberg, Pernilla- Tagesson, Torbjörn- Argento, Daniela- Gyllengahm, Niclas- Martensson, Ola (2017), “Explaining The İnfluence Of Time Budget Pressure On Audit Quality in Sweden. Journal Of Management And Governance”, V:21, I:2, pp.331-350. doi:http://dx.doi.org/10.1007/s10997-016-9346-4.
  • Büyüköztürk, Şener (2002), “Faktör Analizi: Temel Kavramlar Ve Ölçek Gelistirmede Kullanımı”, Kuram ve Uygulamada Eğitim Yönetimi, Sayı:32, ss.470-483.
  • Büyüköztürk, Şener (2018), “Sosyal Bilimler İçin Veri Analizi El Kitabı, İstatistik Araştırma Deseni SPSS uygulamaları ve Yorum”. Pegem Akademi, Ankara.
  • Coram, Paul- Glavovic, Alma- Ng, Juliana - Woodliff, David (2008), “The Moral Intensity of Reduced Audit Quality Acts”, Auditing: A Journal of Practice and Theory, V:27, I:1, pp.127–49.
  • Çokluk, Ömay-Şekercioğlu, Güçlü- Büyüköztürk, Şener (2012), “Sosyal Bilimler İçin Çok Değişkenli İstatistik: SPSS ve Lisrel Uygulamaları”, Pegem Akademi Yayıncılık, Ankara.
  • Espinosa-Pike, Marcela - Barrainkua, Itsaso (2016), “An Exploratory Study Of The Pressures And Ethical Dilemmas in The Audit Conflict”, V: 19(1), pp.10-20. doi:http://dx.doi.org/10.1016/j.rcsar.2014.10.00.
  • Herrbach Oliver (2001), “Audit Quality, Auditor Behaviour, And The Psychological Contract”, European Accounting Review, V:10(4), pp.787-802.
  • Houghton, Keith- Jubb, Champell (2005), Independence: Regulation, Oversight And İnspection. Ethics And Auditing. Campbell, Tom. and Houghton, Keith. (Ed.), Published by ANU E Press, ISBN 1 920942 26 2 (online). (30.03.2019).
  • Kasigwa, Geralde- Munene, John- Ntayi, Joseph -Nkote, Isaac (2013), “Reduced Audit Quality Behavior Among Auditors in Uganda”. African Journal of Accounting, Economics, Finance and Banking Research, V:9(9), pp.25-37. Retrieved From Https://Search.Proquest.Com/Docview/1491274134?Accountid=15958.
  • KGK, https://kgk.gov.tr/ (30.06.2018)
  • Kurtuluş, Kemal (2010), Araştırma Yöntemleri. Türkmen Kitabevi, İstanbul.
  • Malone, Charles- Robin Roberts (1996), “Factors Associated With The Incidence Of Reduced Audit Quality Behaviours”, Auditing: A Journal of Practice and Theory, 15 (2): 49-64.
  • Margheim, Loren- Pany, Kurt (1986), “Quality Control, Premature Signoff, And Underreporting Of Time: Some Empirical Findings”, Auditing, V:5, I:2, pp.50-63.
  • Meydan, Cem Harun- Şeşen, Harun (2015), “Yapısal Eşitlik Modellemesi Amos Uygulamaları”, Detay Yayıncılık
  • Nehme, Rabih, (2017) “Performance Evaluation Of Auditors: A Constructive Or A Destructive Tool Of Audit Output”, Managerial Auditing Journal, V: 32, I: 2, pp.215-231. doi:10.1108/MAJ-09-2016-1446.
  • Nehme, Rabih - Al Mutawa, Abdullah - Jizi, Mohammad (2016), “Dysfunctional Behavior Of External Auditors The Collision Of Time Budget And Time Deadline Evidence From A Developing Country”, The Journal of Developing Areas, V: 50(1), pp.373-388. Retrieved From Https://Search.Proquest.Com/Docview/1764139765?Accountid=15958.
  • Otley, David- Pierce, Bernard (1995). “The Control Problem in Public Accounting Firms: An Empirical Study of The İmpact Of Leadership Style”, Accounting, Organizations and Society, V: 20, I: 5, 405-420.
  • Otley, David- Pierce, Bernard (1996a). “Auditor Time Budget Pressure: Consequences And Antecedents”, Accounting, Auditing and Accountability Journal, V:9(1), pp.31-58. doi:10.1108/09513579610109969.
  • Otley, David -Pierce, Bernard (1996b). “The Operation Of Control Systems in Large Audit Firms”, Auditing, V:15(2), pp.84.
  • Özen, Yener- Gül, Abdülkadir (2007), “Sosyal ve Eğitim Bilimleri Araştırmalarında Evren•Örneklem Sorunu” C:15, ss.394-422. http://dergipark.gov.tr/download/article-file/31569.
  • Paino, Halil- Smith, Makom- Ismail, Zubaidah (2012), “Auditor Acceptance of Dysfunctional Behaviour: An Explanatory Model Using Individual Factors”, Journal of Applied Accounting Research, V:13, I:1, pp.37-55. doi:http://dx.doi.org/10.1108/09675421211231907.
  • Peytcheva, Marietta- Gillett, Peter (2012), “Auditor Perceptions of Prior Involvement and Reputation Threats as Antecedents of Quality Threatening Audit Behavior”, Managerial Auditing Journal, 27(9), 796-820. doi:10.1108/02686901211263058.
  • Ponemon, Lawrence (1992), “Auditor Underreporting of Time And Moral Reasoning: An Experimental Lab Study”, Contemporary Accounting Research, V:9(1), pp.171-189. doi:10.1111/j.1911-3846. 1992.tb00875.x.
  • Sipahi, Beril, - Yurtkoru, E.Serra, Çinko, M. (2006). Sosyal Bilimlerde SPSSle Veri Analizi. Beta Basım Yayım Dağıtım, İstanbul.
  • Smith, Kenneth- Emerson, David (2017), "An Analysis Of The Relation Between Resilience And Reduced Audit Quality Within The Role Stress Paradigm", Advances in Accounting, V:37, pp.1-14, ISSN 0882-6110, https://doi.org/10.1016/j.adiac.2017.04.003.
  • Smith, Kenneth- Emerson, David- Boster, Charles (2018), “An Examination Of Reduced Audit Quality Practices Within The Beyond The Role Stress Model”, Managerial Auditing Journal, V:33(8), pp.736-759. doi:http://dx.doi.org/10.1108/MAJ-07-2017-1611
  • Suhr, Diana, (2006), Exploratory or confirmatory factor analysis? NC: SAS Institute.
  • Svanberg, Jan- Öhman, Peter (2013), “Auditors' Time Pressure: Does Ethical Culture Support Audit Quality?”, Managerial Auditing Journal, V:28(7), pp.572-591. doi:10.1108/MAJ-10-2012-0761.
  • Sweeney, Breda - Arnold, Don - Pierce, Bernard (2010), “The Impact Of Perceived Ethical Culture Of The Firm And Demographic Variables On Auditors' Ethical Evaluation and Intention To Act Decisions”, Journal of Business Ethics, V:93(4), pp.531-551. Retrieved from http://www.jstor.org/stable/40605364.
  • Tabachnick, Barbara. G. - Fidell, Linda. S (2007). “Using Multivariate Statistics”, Pearson, Boston.
  • Tavşancıl, Ezel (2014) “Tutumların Ölçülmesi ve SPSSle Veri Analizi”. Nobel Kitabevi, Ankara.
  • Waltz, Carolyn Feher- Strcikland, Ora Lea - Lenz, Elizabeth R. (2010) “Measurement in Nursing and Health Research”. Springer Publishing Company, New York
  • Webb, Kimberly J (2014), “ The Moderating Effect Of Perceived Ethical Leadership On Reduced Audit Quality Behaviors” (Order No. 3670515). Available from ProQuest Dissertations and Theses Global. (1650651545). Retrieved from https://search.proquest.com/docview/1650651545?accountid=15958.
  • Willett, Caroline -Page, Michael (1996), “A Survey of Time Budget Pressure and Irregular Auditing Practices Among Newly Qualified Uk Chartered Accountants”, The British Accounting Review, 28(2), 101-120. doi:10.1006/bare.1996.0009.
  • Yaşlıoğlu, Murat (2017), “Sosyal Bilimlerde Faktör Analizi ve Geçerlilik: Keşfedici Ve Doğrulayıcı Faktör Analizlerinin Kullanılması”. Istanbul University Journal of the School of Business İstanbul Üniversitesi İşletme Fakültesi Dergisi, Cilt:46, Özel Sayı, ss.74-85.
There are 37 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Articles
Authors

Reyhan Sarıçiçek 0000-0001-8902-6853

Mehmet Aytekin This is me 0000-0001-5464-0677

Publication Date July 5, 2020
Submission Date September 8, 2019
Published in Issue Year 2020 Issue: 87

Cite

APA Sarıçiçek, R., & Aytekin, M. (2020). Türkiye’deki Bağımsız Denetçilerin Denetim Kalitesini Azaltan Davranışlarının Analizi. Muhasebe Ve Finansman Dergisi(87), 89-106. https://doi.org/10.25095/mufad.756217
AMA Sarıçiçek R, Aytekin M. Türkiye’deki Bağımsız Denetçilerin Denetim Kalitesini Azaltan Davranışlarının Analizi. Muhasebe ve Finansman Dergisi. July 2020;(87):89-106. doi:10.25095/mufad.756217
Chicago Sarıçiçek, Reyhan, and Mehmet Aytekin. “Türkiye’deki Bağımsız Denetçilerin Denetim Kalitesini Azaltan Davranışlarının Analizi”. Muhasebe Ve Finansman Dergisi, no. 87 (July 2020): 89-106. https://doi.org/10.25095/mufad.756217.
EndNote Sarıçiçek R, Aytekin M (July 1, 2020) Türkiye’deki Bağımsız Denetçilerin Denetim Kalitesini Azaltan Davranışlarının Analizi. Muhasebe ve Finansman Dergisi 87 89–106.
IEEE R. Sarıçiçek and M. Aytekin, “Türkiye’deki Bağımsız Denetçilerin Denetim Kalitesini Azaltan Davranışlarının Analizi”, Muhasebe ve Finansman Dergisi, no. 87, pp. 89–106, July 2020, doi: 10.25095/mufad.756217.
ISNAD Sarıçiçek, Reyhan - Aytekin, Mehmet. “Türkiye’deki Bağımsız Denetçilerin Denetim Kalitesini Azaltan Davranışlarının Analizi”. Muhasebe ve Finansman Dergisi 87 (July 2020), 89-106. https://doi.org/10.25095/mufad.756217.
JAMA Sarıçiçek R, Aytekin M. Türkiye’deki Bağımsız Denetçilerin Denetim Kalitesini Azaltan Davranışlarının Analizi. Muhasebe ve Finansman Dergisi. 2020;:89–106.
MLA Sarıçiçek, Reyhan and Mehmet Aytekin. “Türkiye’deki Bağımsız Denetçilerin Denetim Kalitesini Azaltan Davranışlarının Analizi”. Muhasebe Ve Finansman Dergisi, no. 87, 2020, pp. 89-106, doi:10.25095/mufad.756217.
Vancouver Sarıçiçek R, Aytekin M. Türkiye’deki Bağımsız Denetçilerin Denetim Kalitesini Azaltan Davranışlarının Analizi. Muhasebe ve Finansman Dergisi. 2020(87):89-106.

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