Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi

Koray Tuan; Ramazan Besen; Ayhan Saygı

Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi

Öz

Sermaye piyasalarında yaşanan muhasebe skandallarının ortaya çıkmasında bağımsız denetim mekanizmasının yetersizliği önemli bir rol oynamıştır. Bu yüzden, sermaye piyasalarının etkin işleyişi için bağımsız denetim firmalarının yapmış oldukları denetimin de sorgulanması ve denetim performansının yani denetim kalitesinin ölçülmesine ihtiyaç duyulmaktadır. Buradan hareketle çalışmanın amacı, literatürde bağımsız denetimde kalite kavramının nasıl incelendiğinin ve araştırmalarda denetim kalitesi göstergeleri olarak hangi temsili değişkenlerden yararlanıldığının teorik dayanakları ile tespit edilmesidir. Çalışmada; bağımsız denetim firmasının büyüklüğü, bağımsız denetim ücreti, bağımsız denetçinin sektöre ait uzmanlığı, tahakkuklar, bağımsız denetim hizmet süresi, denetçi rotasyonu ve denetçi görüşü gibi literatürde denetim kalitesini ölçmek ve değerlendirmek için en çok kullanılan denetim kalite göstergeleri incelenmiştir.

Anahtar Kelimeler

Denetim,Bağımsız Denetim Kalitesi,Denetim Kalitesi Göstergeleri

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

Derleme

Yazarlar

Koray Tuan ^*
0000-0002-2168-6481
Türkiye

Ramazan Besen
0000-0002-1169-5288
Türkiye

Ayhan Saygı
0000-0002-5142-4693
Türkiye

Yayımlanma Tarihi

30 Aralık 2019

Gönderilme Tarihi

2 Aralık 2019

Kabul Tarihi

19 Aralık 2019

Yayımlandığı Sayı

Yıl 2019 Cilt: 23 Sayı: 2

IZ

https://izlik.org/JA43BK66YT

Kaynak Göster

RIS / Bibtex

APA

Tuan, K., Besen, R., & Saygı, A. (2019). Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi. Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 23(2), 203-210. https://izlik.org/JA43BK66YT

AMA

1.Tuan K, Besen R, Saygı A. Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi. CÜİİBFD. 2019;23(2):203-210. https://izlik.org/JA43BK66YT

Chicago

Tuan, Koray, Ramazan Besen, ve Ayhan Saygı. 2019. “Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi”. Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 23 (2): 203-10. https://izlik.org/JA43BK66YT.

EndNote

Tuan K, Besen R, Saygı A (01 Aralık 2019) Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi. Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 23 2 203–210.

IEEE

[1]K. Tuan, R. Besen, ve A. Saygı, “Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi”, CÜİİBFD, c. 23, sy 2, ss. 203–210, Ara. 2019, [çevrimiçi]. Erişim adresi: https://izlik.org/JA43BK66YT

ISNAD

Tuan, Koray - Besen, Ramazan - Saygı, Ayhan. “Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi”. Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 23/2 (01 Aralık 2019): 203-210. https://izlik.org/JA43BK66YT.

JAMA

1.Tuan K, Besen R, Saygı A. Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi. CÜİİBFD. 2019;23:203–210.

MLA

Tuan, Koray, vd. “Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi”. Çukurova Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, c. 23, sy 2, Aralık 2019, ss. 203-10, https://izlik.org/JA43BK66YT.

Vancouver

1.Koray Tuan, Ramazan Besen, Ayhan Saygı. Bağımsız Denetimde Kalite Göstergeleri: Literatür İncelemesi. CÜİİBFD [Internet]. 01 Aralık 2019;23(2):203-10. Erişim adresi: https://izlik.org/JA43BK66YT