TY - JOUR T1 - THE EFFECTS OF HYPERINFLATION ON FINANCIAL REPORTING AND AUDIT PRACTICES: EVIDENCE FROM TÜRKİYE TT - HİPERENFLASYONUN FİNANSAL RAPORLAMA VE DENETİM UYGULAMALARI ÜZERİNDEKİ ETKİLERİ: TÜRKİYE'DEN ÖRNEKLER AU - Bircan, Gözde PY - 2025 DA - June Y2 - 2025 DO - 10.54452/jrb.1586465 JF - Journal of Research in Business JO - JRB PB - Marmara Üniversitesi WT - DergiPark SN - 2630-6255 SP - 166 EP - 194 VL - 10 IS - 1 LA - en AB - The purpose of this paper is to reveal the impact and reflections of a hyperinflationary economy, thus hyperinflationary accounting on annual financial reports and independent auditor’s reports in Turkey for the year 2023 regarding IAS 29 Financial Reporting in Hyperinflationary Economies, and International Standard on Auditing (ISA) 701-Communicating Key Audit Matters in the Independent Auditor’s Report & (ISA) 706- Emphasis of Matter Paragraphs in the Independent Auditor’s Report. This study concerns a relatively emerging topic and an additional specific area for which there are a few studies peculiar to each country’s economy. The empirical findings of this study are significant in that they provide a complete map from a broader research perspective. The study adds to the literature by providing valuable insights and content about the matter of hyperinflation which is an ongoing problem in the long term as regards financial reporting and independent auditing. Moreover, it raises awareness about the reporting challenges of hyperinflation for the prospective hyperinflationist periods that might occur in the foreseeable future. KW - financial reporting KW - hyperinflationary economy KW - independent auditor's report KW - IAS 29 KW - ISA 701 & 706 N2 - Bu çalışmanın amacı, TMS 29 Yüksek Enflasyonlu Ekonomilerde Finansal Raporlama ve BDS 701-Bağımsız Denetçi Raporunda Kilit Denetim Konularının Bildirilmesi ve BDS 706- Bağımsız Denetçi Raporunda Yer Alan Dikkat Çekilen Hususlar ve Diğer Hususlar Paragrafları Standartları uyarınca, Türkiye'de 2023 yılına ilişkin yıllık finansal raporlar ve bağımsız denetim raporları üzerinde hiperenflasyonist ekonominin, dolayısıyla hiperenflasyon muhasebenin etkisini ve yansımalarını ortaya koymaktır. Araştırma konusu, yakın bir zamanda ortaya çıkmış olan ve her ülke ekonomisinin kendine özgü birkaç çalışmanın bulunduğu spesifik bir çalışma alanını kapsamaktadır. Çalışmanın ampirik bulguları, araştırma konusu ile ilgili olarak oldukça geniş bir araştırma perspektifinden bir yol haritası sunması açısından önemlidir. Çalışma, finansal raporlama ve bağımsız denetim açısından devam eden bir sorun olan hiperenflasyon konusunda önemli bilgiler ve içerikler sunarak literatüre katkıda bulunmaktadır. Ayrıca, çalışma yakın gelecekte meydana gelebilecek olası hiperenflasyonist dönemler için hiperenflasyonist ekonomi ortamının finansal raporlamada yaratacağı zorluklar hakkında farkındalığı da arttırmaktadır. CR - Akçin, O. (2023). Financial reporting in hyperinflationary economies under IFRS. The Journal of Accounting and Finance, 100, 57-86, doi: 10.25095/mufad.1328760. CR - Bochkay, K., Brown, S.V., Leone, A.J., Tucker, J.W. (2023). Textual analysis in accounting: What is next? Contemporary Accounting Research, 40(2), 765-805, doi: 10.1111/1911-3846.12825. CR - Chamisa, E., Mangena, M., Pamburai, H.H., & Tauringana, V. (2018). Financial reporting in hyperinflationary economies and the value relevance accounting amounts: hard evidence from Zimbabwe. 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Inflation accounting in terms of tax legislation and accounting standards in Turkey. The Journal of Accounting and Finance, 93, 19-30, doi:10.25095/mufad.979514. UR - https://doi.org/10.54452/jrb.1586465 L1 - https://dergipark.org.tr/tr/download/article-file/4371534 ER -