DENETÇİ BAĞIMSIZLIK RİSKİNİN BELİRLENMESİNDE KANAAT FONKSİYON YAKLAŞIMININ KULLANIMI: BİR UYGULAMA

Yıl 2015, Cilt: 33 Sayı: 3, 75 - 98, 02.01.2016

Alper Karavardar

https://doi.org/10.17065/huniibf.103773

Cited By: 1

Öz

Denetçi bağımsızlığı, denetim sürecinin kalitesini yansıtması bakımından finansal sisteminin önemli bir unsurdur. Bağımsız denetçilik kavramı esasen bir kamu güvenini temsil etmekte olup, sermaye piyasalarının etkinliğine doğrudan etki eder. Son yıllarda yaşanan denetim skandallarının sonrasında, denetçilerin bağımsızlığının temini önemli bir konu başlığı haline gelmiştir. Sarbanes Oxley yasası (SOX) ve benzeri yasal düzenlemeler bu konunun artan önemine işaret etmektedir. Denetçi bağımsızlık riskinin matematik tabanlı objektif bir ölçümü, finansal tablo kullanıcılarına sunulan finansal bilginin güvenilirliliği hakkında, açık bir değerlendirme sağlar. Bu çalışmanın amacı denetçi bağımsızlık riskinin belirlenmesinde Dempster Shafer teorisinin kanaat fonksiyon yaklaşımına dayalı analitik bir gösteriminin sunumudur.

Anahtar Kelimeler

Denetçi bağımsızlığı riski, kanaat fonksiyonları, risk tayini

Kaynakça

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