FİNANSAL BAŞARISIZLIK RİSKİNİN DENETİM KALİTESİNE ETKİSİ: BORSA İSTANBUL ÖRNEĞİ

Abstract

Amaç- Bu çalışmanın amacı, finansal başarısızlık riskinin denetim kalitesi üzerine etkisinin araştırılmasıdır. Bu amaçla Borsa İstanbul’da işlem gören 227 şirketin verileri temin edilmiştir. Yöntem- Elde edilen veriler üzerinde korelasyon analizi yapılmış ve değişkenler arasında otokorelasyon olmadığı tespit edilmiştir. Çalışmanın hipotezini test etmek amacıyla çoklu regresyon modeli oluşturulmuştur. Bulgular- Elde edilen bulgulara göre finansal başarısızlık riski ile denetim kalitesi arasında negatif yönlü ve anlamlı ilişki bulunmuştur. Sonuç- Şirketin büyüklüğü, işletme faaliyetlerinden nakit akışlarının toplam aktife oranı ve finansal kaldıraç oranı ile denetim kalitesi arasında anlamlı ilişki tespit edilmiştir.

Keywords

• Finansal başarısızlık
• finansal başarısızlık riski
• denetim kalitesi

THE EFFECT OF FINANCIAL DISTRESS ON AUDIT QUALITY: EVIDENCE FROM BORSA ISTANBUL

Abstract

Purpose- The purpose of this study is to investigate the effect of financial distress on audit quality. For this purpose, the data of 227 companies traded in Borsa Istanbul were obtained. Methodology- Correlation analysis was performed on the data obtained, and no autocorrelation was found between the variables. A multiple regression model was generated to test the hypothesis of the study. Findings- According to the findings, a negative and significant relationship was found between financial distress and audit quality. Conclusion- A significant relationship was found between the company size, the ratio of cash flows from operating activities to total assets, and the leverage ratio and audit quality.

Keywords

• Financial distress
• financial distress risk
• audit quality
• Finansal başarısızlık
• finansal başarısızlık riski
• denetim kalitesi

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