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Denetimde Beklenti Farklılığı ve Denetim Eğitiminin Beklenti Farklılığı Üzerindeki Etkisine Yönelik Bir Araştırma

Yıl 2014, Cilt: 19 Sayı: 1, 21 - 36, 01.03.2014

  doç.dr.engin Dinç Yrd.doç.dr.bilal Gerekan

Öz

Differences in expectations for the independent audit of various groups in many countries, has been the subject of research. The literature focuses on the many reasons that reduce the difference in expectations. This is one of the reasons the audit trainings. Therefore, in this study, the effect of audit education on the groups' audit expectations was the subject of research. In the study, the difference between the groups has been tested with ANOVA test. As a result, significant differences were found between the groups in terms of expectations. In addition, audit training is an effective way about to reduce the expectations

Anahtar Kelimeler

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Kaynakça

  • American Institute of Certified Public Accountants (AICPA). (1992), “Statement of Position Regarding Mandatory Rotation Audit Firms of Publicly Held Companies”, SEC Practice Section, Division for CPA Firms.
  • ARRINGTON C.E., HILLISON, W.A. ve WILLIAMS, P.F. (1983). “The Psychology of Expectations Gaps: Why Is There So Much Dispute About Auditor Responsibility?”, Accounting and Business Research, Autumn, 243-250.
  • BAŞ, T. (2008). ANKET, Anket Nasıl Hazırlanır, Uygulanır, Değerlendirilir, Seçkin Yayınları, 5.Baskı, Ankara.
  • BEST P.J., BUCKBY, S. ve TAN, C. (2001). “Evidence of Audit Expectation Gap in Singapore”, Managerial Auditing Journal, 16(3): 134-144.
  • CHOWDHURY, R. ve INNES, J. (1998). “A Qualitative Analysis of the Audit Expectations Gap in the Public Sector of Bangladesh”, International Journal of Auditing, 2, 247-261.
  • CHOWDHURY, R.R., INNES, J. ve KOUHY, R. (2005). “The Public Sector Audit Expectations Gap in Bangladesh”, Managerial Auditing Journal, 20(8): 893-908.
  • DESIRA, J. ve BALDACCHINO, P.J. (2005). “Jurors’ and Self-Perceptions of the Statutory Auditors in Malta”, Managerial Auditing Journal, 20(7): 691-706.
  • DIXON, R., WOODHEAD, A.D. ve SOHLIMAN, M. (2006). “An Investigation of the Expectation Gap in Egypt”, Managerial Auditing Journal, 21(3): 293-302.
  • EPSTEIN, M.J. ve GEIGER, M.A. (1994). “Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap, What do Investors Expect From an Audit?”, Journal of Accountancy, January, 60-66.
  • FADZLY, M.N. ve AHMAD, Z. (2004). “Audit Expectation Gap The Case of Malaysia”, Managerial Auditing Journal, 19(7): 897-915.
  • FLURY, B. (1997). A First Course in Multivariate Statistics, Spring Texts in Statistics.
  • FRANK, K.E., LOWE, D.J. ve SMITH, J.K. (2001). “The Expectation Gap: Perceptual Differences Between Auditors, Jurors and Students”, Managerial Auditing Journal, 16(3): 145-149.
  • GAY, G., SCHELLUCH, P. ve BAINES A. (1998). “Perceptions of Messages Conveyed by Review and Audit Reports”, Accounting, Auditing &Accountability Journal, 11(4): 472-494.
  • GRAMLING, A.A., SCHATZBERG, J.W. ve WALLACE, W.A. (1996). “The Role of Undergraduate Auditing Coursework in Reducing the Expectations Gap”, Issues in Accounting Education, 11(1): 131-161.
  • HUMPHREY, C., MOIZER, P. ve TURLEY, S. (1993). “The Audit Expectations Gap in Britain: An Empirical Investigation”, Accounting and Business Research, 23(9IA): 395-411.
  • KAISER, H.F. (1974). “An Index of Factorial Simplicity”, Psyhometrica.
  • KOH, H.C., ve WOO, E. (1998). “The Expectation Gap in Auditing”, Managerial Auditing Journal, 13(3): 147-154.
  • KOH, H.C. ve WOO, E. (2001). “The Auditor-Manager Expectation Gap in Auditing”, Managerial Auditing Journal, 16(3): 176-188.
  • LEUNG, P. ve CHAU, G. (2001). “The Problematic Relationship Between Audit Reporting and Audit Expectations: Some Evidence From Hong Kong”, Advances in International Accounting, 14, 181-200.
  • LIGGIO, C.D. (1974). “The Expectation Gap: The Accountants Waterloo”, Journal of Contemporary Business, 3(3): 27-44.
  • LIN, Z.J. ve CHEN, F. (2004). “An Empirical Study of Audit Expectation Gap in The People’s Republic of China”, International Journal of Auditing, 8, 93-115.
  • MCENROE, J.E. ve MARTENS, S.C. (2001) “Auditors’ and Investors’ Perceptions of the Expectation Gap”, Accounting Horizons, 15(4): 345-358.
  • MONROE, G.S. ve WOODLIFF, D.R. (1993). “The Effect of Education on the Audit Expectation Gap”, Accounting and Finance, May, 61-78.
  • PORTER, B. (1993). “An Empirical Study of the Audit Expectation-Performance Gap”, Accounting and Business Research, 24(93): 49-68.
  • PORTER, B. ve GOWTHORPE, C. (2004). Audit Expectation-Performance Gap in the United Kingdom in 1999 and Comparison with the Gap in New Zealand in 1989 and in 1999, The Institute of Chartered Accountants of Scotland Edinburgh.
  • SAEIDI, F. (2012). “Audit Expectations Gap and Corporate Fraud: Empirical Evidence from Iran”, African Journal of Business Management, 6(23): 7031-7041.
  • SCHELLUCH, P. (1996). “Long-Form Audit Report Messages: Further Implications for the Audit Expectation Gap”, Accounting Research Journal, 9, 48-55.
  • SCHELLUCH, P. ve GAY, G. (2006). “Assurance Provided by Auditors’ Reports on Prospective Financial Information: Implications for the Expectation Gap”, Accounting and Finance, 46, 653-676.
  • SIDANI, Y.M. (2007). “The Audit Expectation Gap: Evidence from Lebanon”, Managerial Auditing Journal, 22(3): 288-302.
  • SIDDIQUI, J., NASREEN, T. ve CHOUDHURY-LEMA, A. (2009). “The Audit Expectations Gap and the Role of Audit Education: The Case of an Emerging Economy”, Managerial Auditing Journal, 24(6): 564-583.
  • WANG, F.K. ve DU, T.C.T. (2000). “Using Principal Component Analysis in Process Performance for Multivariate Data”, Omega, 28, 185-194.

DENETİMDE BEKLENTİ FARKLILIĞI ve DENETİM EĞİTİMİNİN BEKLENTİ FARKLILIĞI ÜZERİNDEKİ ETKİSİNE YÖNELİK BİR ARAŞTIRMA

Yıl 2014, Cilt: 19 Sayı: 1, 21 - 36, 01.03.2014

  doç.dr.engin Dinç Yrd.doç.dr.bilal Gerekan

Öz

Bağımsız denetime yönelik çeşitli kesimlerin beklentilerindeki farklılık, birçok ülkede araştırma konusu olmuştur. Literatürde, beklenti farklılıklarının giderilmesine yönelik bir takım öneriler üzerinde durulmaktadır. Bu önerilerden biri de denetim eğitimidir. Bu nedenle; çalışmada, denetim eğitiminin beklenti farklılığı üzerindeki etkisi incelenmiştir. Araştırmada, taraflar arasındaki farklılık ANOVA testi ile test edilmiştir. Araştırma sonucunda; katılımcılar arasında önemli düzeyde beklenti farklılıklarının bulunduğu ve denetim eğitiminin, beklenti farklılıklarını gidermede etkili bir yöntem olduğu tespit edilmiştir

Anahtar Kelimeler

Denetim Denetimde Beklenti Farklılığı Denetim Eğitimi

Kaynakça

  • American Institute of Certified Public Accountants (AICPA). (1992), “Statement of Position Regarding Mandatory Rotation Audit Firms of Publicly Held Companies”, SEC Practice Section, Division for CPA Firms.
  • ARRINGTON C.E., HILLISON, W.A. ve WILLIAMS, P.F. (1983). “The Psychology of Expectations Gaps: Why Is There So Much Dispute About Auditor Responsibility?”, Accounting and Business Research, Autumn, 243-250.
  • BAŞ, T. (2008). ANKET, Anket Nasıl Hazırlanır, Uygulanır, Değerlendirilir, Seçkin Yayınları, 5.Baskı, Ankara.
  • BEST P.J., BUCKBY, S. ve TAN, C. (2001). “Evidence of Audit Expectation Gap in Singapore”, Managerial Auditing Journal, 16(3): 134-144.
  • CHOWDHURY, R. ve INNES, J. (1998). “A Qualitative Analysis of the Audit Expectations Gap in the Public Sector of Bangladesh”, International Journal of Auditing, 2, 247-261.
  • CHOWDHURY, R.R., INNES, J. ve KOUHY, R. (2005). “The Public Sector Audit Expectations Gap in Bangladesh”, Managerial Auditing Journal, 20(8): 893-908.
  • DESIRA, J. ve BALDACCHINO, P.J. (2005). “Jurors’ and Self-Perceptions of the Statutory Auditors in Malta”, Managerial Auditing Journal, 20(7): 691-706.
  • DIXON, R., WOODHEAD, A.D. ve SOHLIMAN, M. (2006). “An Investigation of the Expectation Gap in Egypt”, Managerial Auditing Journal, 21(3): 293-302.
  • EPSTEIN, M.J. ve GEIGER, M.A. (1994). “Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap, What do Investors Expect From an Audit?”, Journal of Accountancy, January, 60-66.
  • FADZLY, M.N. ve AHMAD, Z. (2004). “Audit Expectation Gap The Case of Malaysia”, Managerial Auditing Journal, 19(7): 897-915.
  • FLURY, B. (1997). A First Course in Multivariate Statistics, Spring Texts in Statistics.
  • FRANK, K.E., LOWE, D.J. ve SMITH, J.K. (2001). “The Expectation Gap: Perceptual Differences Between Auditors, Jurors and Students”, Managerial Auditing Journal, 16(3): 145-149.
  • GAY, G., SCHELLUCH, P. ve BAINES A. (1998). “Perceptions of Messages Conveyed by Review and Audit Reports”, Accounting, Auditing &Accountability Journal, 11(4): 472-494.
  • GRAMLING, A.A., SCHATZBERG, J.W. ve WALLACE, W.A. (1996). “The Role of Undergraduate Auditing Coursework in Reducing the Expectations Gap”, Issues in Accounting Education, 11(1): 131-161.
  • HUMPHREY, C., MOIZER, P. ve TURLEY, S. (1993). “The Audit Expectations Gap in Britain: An Empirical Investigation”, Accounting and Business Research, 23(9IA): 395-411.
  • KAISER, H.F. (1974). “An Index of Factorial Simplicity”, Psyhometrica.
  • KOH, H.C., ve WOO, E. (1998). “The Expectation Gap in Auditing”, Managerial Auditing Journal, 13(3): 147-154.
  • KOH, H.C. ve WOO, E. (2001). “The Auditor-Manager Expectation Gap in Auditing”, Managerial Auditing Journal, 16(3): 176-188.
  • LEUNG, P. ve CHAU, G. (2001). “The Problematic Relationship Between Audit Reporting and Audit Expectations: Some Evidence From Hong Kong”, Advances in International Accounting, 14, 181-200.
  • LIGGIO, C.D. (1974). “The Expectation Gap: The Accountants Waterloo”, Journal of Contemporary Business, 3(3): 27-44.
  • LIN, Z.J. ve CHEN, F. (2004). “An Empirical Study of Audit Expectation Gap in The People’s Republic of China”, International Journal of Auditing, 8, 93-115.
  • MCENROE, J.E. ve MARTENS, S.C. (2001) “Auditors’ and Investors’ Perceptions of the Expectation Gap”, Accounting Horizons, 15(4): 345-358.
  • MONROE, G.S. ve WOODLIFF, D.R. (1993). “The Effect of Education on the Audit Expectation Gap”, Accounting and Finance, May, 61-78.
  • PORTER, B. (1993). “An Empirical Study of the Audit Expectation-Performance Gap”, Accounting and Business Research, 24(93): 49-68.
  • PORTER, B. ve GOWTHORPE, C. (2004). Audit Expectation-Performance Gap in the United Kingdom in 1999 and Comparison with the Gap in New Zealand in 1989 and in 1999, The Institute of Chartered Accountants of Scotland Edinburgh.
  • SAEIDI, F. (2012). “Audit Expectations Gap and Corporate Fraud: Empirical Evidence from Iran”, African Journal of Business Management, 6(23): 7031-7041.
  • SCHELLUCH, P. (1996). “Long-Form Audit Report Messages: Further Implications for the Audit Expectation Gap”, Accounting Research Journal, 9, 48-55.
  • SCHELLUCH, P. ve GAY, G. (2006). “Assurance Provided by Auditors’ Reports on Prospective Financial Information: Implications for the Expectation Gap”, Accounting and Finance, 46, 653-676.
  • SIDANI, Y.M. (2007). “The Audit Expectation Gap: Evidence from Lebanon”, Managerial Auditing Journal, 22(3): 288-302.
  • SIDDIQUI, J., NASREEN, T. ve CHOUDHURY-LEMA, A. (2009). “The Audit Expectations Gap and the Role of Audit Education: The Case of an Emerging Economy”, Managerial Auditing Journal, 24(6): 564-583.
  • WANG, F.K. ve DU, T.C.T. (2000). “Using Principal Component Analysis in Process Performance for Multivariate Data”, Omega, 28, 185-194.
Toplam 31 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

  doç.dr.engin Dinç Bu kişi benim

Yrd.doç.dr.bilal Gerekan Bu kişi benim

Yayımlanma Tarihi 1 Mart 2014
Yayımlandığı Sayı Yıl 2014 Cilt: 19 Sayı: 1

Kaynak Göster

APA Dinç, ., & Gerekan, Y. (2014). DENETİMDE BEKLENTİ FARKLILIĞI ve DENETİM EĞİTİMİNİN BEKLENTİ FARKLILIĞI ÜZERİNDEKİ ETKİSİNE YÖNELİK BİR ARAŞTIRMA. Süleyman Demirel Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 19(1), 21-36.