TY - JOUR T1 - GERÇEĞE UYGUN DEĞER ÖLÇÜMÜNE İLİŞKİN AÇIKLAMALARIN DENETİM ÜCRETİNE ETKİSİ: BORSA İSTANBUL ÖRNEĞİ TT - THE IMPACT OF DISCLOSURES OF FAIR VALUE MEASUREMENT ON AUDIT FEES: EVIDENCE FROM BORSA ISTANBUL AU - Kıymetli Şen, İlker AU - Terzi, Serkan PY - 2022 DA - December Y2 - 2022 DO - 10.46928/iticusbe.1170118 JF - İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi PB - İstanbul Ticaret Üniversitesi WT - DergiPark SN - 1303-5495 SP - 1389 EP - 1404 VL - 21 IS - 45 LA - tr AB - Amaç: Bu çalışmanın amacı, gerçeğe uygun değerle ölçülen varlıklar ile denetim ücreti arasındaki ilişkinin araştırılmasıdır. Bu amaçla Borsa İstanbul’da işlem gören 243 şirket üzerinde araştırma yapılmıştır. Yaklaşım: Çalışmada çoklu regresyon analizi kullanılmıştır.Bulgular: Çalışmanın sonucunda, seviye 2 ve 3 girdileriyle ölçülen varlıklar ile denetim ücreti arasında anlamlı ve negatif ilişki tespit edilmiştir. Bunun yanında şirket büyüklüğü, yapısal risk ve dört büyük denetim firması ile denetim ücreti arasında anlamlı ve pozitif ilişki tespit edilmiştir. Özgünlük: Literatürde yapılan çalışmalar içinde gerçeğe uygun değer ölçümüne ilişkin açıklamalar ile denetim ücreti arasındaki ilişkinin incelendiği ampirik çalışmalar bulunmaktadır ancak Türkiye’de buna yönelik bir ampirik çalışma bulunmamaktadır. KW - Gerçeğe Uygun Değer KW - Denetim Ücreti KW - Borsa İstanbul N2 - Purpose: The purpose of this study is to investigate the relationship between assets measured at fair value and audit fees. For this purpose, this study was conducted on 243 companies traded in Borsa Istanbul.Approach: Multiple regression analysis was used in the study.Findings: As a result of the study, a significant and negative relationship was determined between the assets measured with level 2 and 3 inputs and audit fees. 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