The effect of key audit matters on audit report lag and determinants of the audit report lag: Turkish evidence

Yıl 2022, Cilt: 15 Sayı: 2, 549 - 566, 31.12.2022

Turgay Sakın Sultan Kuzu Yıldırım

https://doi.org/10.17218/hititsbd.1168160

Öz

Bu çalışma, Kilit Denetim Konularının Türkiye'deki Denetim Raporu Gecikmesi üzerindeki etkisini ve Denetim Raporu Gecikmesi ile bazı denetçi ve firma özellikleri arasındaki ilişkiyi analiz etmeyi amaçlamıştır. Bağımlı ve bağımsız t-testleri, ANOVA yöntemi ve Kruskal Wallis Testi uygulanarak hipotezlerin test edilmesinde SPSS 28 programı kullanılmıştır. Denetim raporları aracılığıyla denetçi iletişimini güçlendirmek amacıyla denetim raporuna Kilit Denetim Konuları bölümünün eklenmesi son yıllarda yapılan önemli düzenlemelerden biri olarak kabul edilmektedir. Kilit Denetim Konuları raporlamasının Türk şirketleri üzerindeki etkisini anlamak için BİST 100'de yer alan finansal şirketler dışındaki şirketlerin 2016 ve 2017 mali tablo sonuçları karşılaştırılmıştır. Bu karşılaştırma, Kilit Denetim Konularının denetim raporlarına dahil edilmesinin denetim raporu gecikmesini etkilemediğini ortaya koydu. Çalışmada, denetim raporu gecikmesinin belirleyicilerinin belirlenmesi amacıyla Kilit Denetim Konusu da dahil olmak üzere bazı değişkenler incelenmiştir. Bazı literatürle tutarlı olan sonuçlar, ROA'nın denetim raporu gecikmesi üzerinde önemli bir olumsuz etkisi olduğunu göstermiştir. Denetim raporu gecikmesi ile büyüklük, denetçi firma ve denetçi cinsiyeti gibi diğer değişkenler arasında anlamlı bir ilişki bulunamadı.

Anahtar Kelimeler

Key audit matters (KAM), audit report lag (ARL), audit report, Ordinary Least Square (OLS)

Kilit denetim konularının denetim raporu gecikmesine etkisi ve denetim raporu gecikmesinin belirleyicileri: Türkiye kanıtı

Öz

This paper aimed to analyze the effect of Key Audit Matters disclosure on Audit Report Lag in Turkey and the relationship between Audit Report Lag and some auditor and firm characteristics. SPSS 28 program was used to test the hypotheses by applying the dependent and independent t-tests, ANOVA method and the Kruskal Wallis Test. The addition of the Key Audit Matters section in the audit report in order to strengthen the communication of the auditor via audit reports is considered one of the important regulations made in recent years. In order to understand the impact of Key Audit Matter reporting on Turkish companies, the results of the 2016 and 2017 financial statements of the companies other than the financial companies in BIST 100 were compared. This comparison revealed that the inclusion of Key Audit Matters in audit reports does not affect audit report lag. In the study, some variables including Key Audit Matters were examined for the purpose of identifying the determinants of audit report lag. Results, which are consistent with some literature, showed that ROA had a significant negative influence on audit report lag. No significant relationship was found between audit report lag and other variables including size, auditor firm, and auditor gender.

Anahtar Kelimeler

Kilit denetim Konuları, Denetim Raporu Gecikmesi, denetim raporu, Olağan en küçük kareler (OLS)

Kaynakça

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