TÜRKİYE'DEKİ DENETİM ŞİRKETLERİNİN VERİMLİLİĞİNİN ÖLÇÜLMESİ: MALMQUIST ENDEKSİ YAKLAŞIMI

Yıl 2025, Sayı: 32, 65 - 76, 16.02.2025

Serhat Şamil

https://doi.org/10.58348/denetisim.1586374

Öz

Bu çalışma, Türkiye'de Kamu Yararını İlgilendiren Kuruluşların (KAYİK'ler) denetimini 2020 ile 2023 yılları arasında gerçekleştiren büyük denetim firmalarının verimliliğini değerlendirmektedir. Çalışmada, Toplam Faktör Verimliliğini (TFP) etkinlik ve teknolojik ilerleme bileşenleri aracılığıyla analiz etmek için Veri Zarflama Analizi (DEA) kullanılarak Malmquist Verimlilik Endeksi (MPI) hesaplanmıştır. Veriler, 60 firmanın şeffaflık raporları ve ek bilgi taleplerinden elde edilmiştir. Veriye ulaşımdaki kısıtlar nedeniyle, yalnızca sorumlu denetçiler ve ortakların sayısı girdi değişkenleri olarak kullanılırken, denetim ve denetim dışı gelirler çıktı değişkenleri olarak değerlendirilmiştir. Bulgular, teknolojik ilerlemedeki gerilemenin etkinlikteki iyileşmelere rağmen TFP'de hafif bir düşüşe neden olduğunu ortaya koymuştur. "Büyük Dörtlü" firmalar, küresel uzmanlık ve teknolojik yatırımlardan yararlanarak tüm verimlilik ölçütlerinde diğer firmalardan daha iyi bir performans sergilemiştir. Uluslararası ağlara bağlı olmayan yerel firmalar, sınırlı kaynaklar ve teknolojinin daha yavaş benimsenmesi gibi zorluklarla karşılaşmış ve bu durum, yenilikçilik ile dijital dönüşümün önemini ortaya koymuştur. Türkiye’nin enflasyon gibi özgün ekonomik koşullarına odaklanan ve güçlü bir DEA tabanlı yaklaşım kullanan bu çalışma, gelişmekte olan piyasalarda denetim firması verimliliğine ilişkin sınırlı literatüre değerli katkılar sunmaktadır. Çalışma, rekabetçiliği artırma ve verimsizlikleri giderme konusunda uygulanabilir içgörüler sunarak, küresel standartlara uyum sağlama ve değişen düzenleyici taleplere adapte olma stratejileri önerilmektedir.

Anahtar Kelimeler

Denetim Şirketi Verimliliği, Malmquist Verimlilik Endeksi, Veri Zarflama Analizi (VZA), Denetim Piyasası Yoğunlaşması

MEASURING THE PRODUCTIVITY OF AUDIT FIRMS IN TÜRKIYE: A MALMQUIST INDEX APPROACH

Öz

This study evaluates the productivity of large audit firms in Türkiye conducting audits for Public Interest Entities (PIEs) between 2020 and 2023. Using Data Envelopment Analysis (DEA) to calculate the Malmquist Productivity Index (MPI), the research analyses total factor productivity (TFP) through efficiency and technological progress components. Data was collected from transparency reports and additional inquiries for 60 firms. Due to limited data disclosure, only the number of responsible auditors and partners were used as input variables, while audit and non-audit revenues served as outputs. Findings reveal a slight decline in TFP, driven by regression in technological progress despite improvements in efficiency. The "Big Four" firms outperformed others across all productivity metrics, benefiting from global expertise and technological investments. Local firms, which are not affiliated with any international network, faced challenges stemming from limited resources and slower adoption of technology, emphasizing the need for innovation and digitalization. By focusing on Türkiye’s unique economic conditions, including inflation, and employing a robust DEA-based approach, the study contributes to the limited literature on audit firm productivity in emerging markets. It provides actionable insights for enhancing competitiveness and addressing inefficiencies, offering strategies for aligning with global standards and adapting to evolving regulatory demands.

Anahtar Kelimeler

Audit Firm Productivity, Malmquist Productivity Index, Data Envelopment Analysis (DEA), Audit Market Concentration

Kaynakça

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