TÜRKİYE’DEKİ BAĞIMSIZ DENETİM ÜCRETLERİNE İLİŞKİN İLK BULGULAR: BİST-100 ŞİRKETLERİNDE BİR ARAŞTIRMA

Year 2022, , 227 - 255, 05.08.2022

Duygu Şengül Çelikay

https://doi.org/10.52836/sayistay.1115921

Abstract

Bağımsız denetim, denetlenen kuruluşlar ve piyasalar açısından olduğu kadar, piyasalar üzerindeki kamu gözetimi, vergi ve benzeri kamu gelirleri ile kamu maliyesi politikalarının geliştirilmesi açısından da önemli işlevlere sahiptir. Bu nedenle denetimin bağımsızlığı ve kalitesi tüm dünyada giderek artan bir önem kazanmakta ve çeşitli düzenlemelerle güvence altına alınmaya çalışılmaktadır. Bağımsızlık ve kalite düzeyini etkileyen önemli faktörlerden denetim ücretlerinin açıklanmasına ilişkin düzenlemeyle birlikte Türkiye’de ilk kez 2021 yılı finansal tablolarında yer verilen bağımsız denetim ücretleri bu çalışmanın konusunu oluşturmaktadır. Çalışma kapsamında öncelikle denetim ücretlerinin hangi faktörlerden etkilendiği ve denetimin kalitesini hangi açılardan etkilediği mevcut literatür sonuçları üzerinden ortaya konulmuştur. Yapılan regresyon analizi sonucunda ise BİST-100 örnekleminde Türkiye’de denetim ücretlerinin ve denetim firmalarına ödenen toplam meblağın, denetim şirketinin dört büyüklerden biri olması ve denetlenen işletmenin kurumsal yönetim endeksinde olması durumlarında arttığı ve denetlenen şirketin büyüklüğü ile pozitif yönlü ilişkili olduğu tespit edilmiştir. Analizde ulaşılan sonuçlar, denetim ücretlerinin Türkiye örnekleminde de kalite göstergesi olarak kullanılabileceğine yönelik öncül bir işaret niteliğindedir.

Keywords

Denetim, Bağımsız Denetim, Denetim Ücretleri, Kurumsal Yönetim, BIST-100.

PRELIMINARY FINDINGS ON INDEPENDENT AUDIT FEES IN TURKEY: A RESEARCH ON BIST-100 COMPANIES

Abstract

In addition to the audited institutions and markets, the independent audit also has essential functions in public oversight of the markets, tax and similar public revenues, and the development of public finance policies. For this reason, the independence and quality of audits have gained increasing importance worldwide and tried to be guaranteed by various regulations. One of the crucial factors affecting independence and quality is the audit fee. As a result of the regulations regarding the disclosure of audit fees, the independent audit fees announced in the financial statements of 2021 for the first time in Turkey constitute the subject of this study. Within the scope of the study, first of all, the factors affecting the audit fees and how they affect the audit quality were revealed through the existing literature results. Regression analysis results show that, in the BIST-100 sample, the audit fees and the total amount paid to the audit firms; increase if the audit company is one of the big four and the audited company is in the corporate governance index. Also, audit fees are positively related to the size of the audited company. The results obtained in the analysis are a preliminary indication that audit fees can also be used as a quality indicator in the sample of Turkey.

Keywords

: Audit, Independent Audit, Audit Fees, Corporate Governance, BIST-100

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