DENETİM KOMİTESİ ÖZELLİKLERİNİN KİLİT DENETİM AÇIKLAMALARINA ETKİSİ: BIST 100’DE BİR UYGULAMA

Yıl 2025, Sayı: 32, 148 - 159, 16.02.2025

Eda Köse , İsmail Bekci

https://doi.org/10.58348/denetisim.1559975

Öz

Son yıllarda dünya genelinde yaşanan kurumsal usulsüzlükler ve firma çöküşleri, denetim mesleğine olan güveni olumsuz yönde etkilemiştir. Bu bağlamda Uluslararası Denetim ve Güvence Standartları Kurulu (IAASB), Bağımsız Denetim Standartları (BDS) 701’i düzenlemiştir. BDS 701, denetim raporlarının yapısı ve içeriğinde önemli değişiklikler öngörerek, denetçilerin denetim sırasında belirlenen kilit denetim konuları hakkında açıklama yapmalarını zorunlu hale getirmiştir. Çalışma, denetim komitesi özelliklerinin kilit denetim açıklamaları üzerindeki etkisini incelemeyi hedeflemektedir. Bu doğrultuda, BIST 100'de işlem gören ve denetçi raporlarında kilit denetim açıklamaları bildirilmiş olan 43 işletmenin verileri 2018-2023 yılları arasında toplanmış ve panel veri analizi ile incelenmiştir. Analizler sonucunda, denetim komitesi özelliklerinin kilit denetim açıklamaları üzerinde pozitif bir etki yarattığı sonucuna ulaşılmıştır. Bu çalışma, Türkiye'deki denetim komitesi yapılarının kilit denetim açıklamaları üzerindeki etkisini anlamaya yönelik önemli bir katkı sunmaktadır.

Anahtar Kelimeler

Denetim Komitesi, Kilit Denetim Açıklamaları, Panel Veri Analizi

THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON KEY AUDIT DISCLOSURES: AN APPLICATION IN BIST 100

Öz

The corporate irregularities and firm collapses around the world in recent years have negatively affected confidence in the auditing profession. In this context, the International Auditing and Assurance Standards Board (IAASB) issued Independent Standards on Auditing (ISA) 701. IAS 701 envisages significant changes in the structure and content of audit reports and requires auditors to disclose key audit matters identified during the audit. The study aims to examine the impact of audit committee characteristics on key audit disclosures. To this end, the data of 43 BIST 100 listed companies with key audit disclosures in their auditor's reports were collected between 2018 and 2023 and analyzed using panel data analysis. The analysis reveals that audit committee characteristics have a positive effect on key audit disclosures. This study makes an important contribution to understanding the impact of audit committee structures on key audit disclosures in Turkey.

Anahtar Kelimeler

Audit Committee, Key Audit Disclosures, Panel Data Analysis

Kaynakça

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