Yıl 2010,
Sayı: 1, 137 - 150, 20.01.2012
Öz
ÖZET
Finansal tabloların bağımsız denetiminin amacı isletmeler tarafından sağlanan bilgilerin güvenilirliğini arttırarak bilgi riskini azaltmaktır. Bu durum ise sadece yüksek kalitede denetim hizmeti verilmesi ile sağlanabilir.
Bu çalısmanın amacı Türkiye'de denetçilerin ve yöneticilerin denetim kalitesine iliskin algılarını belirlemektir. Bu amaçla Ästanbul Menkul Kıymetler Borsası'nda islem gören sirketlerin yöneticileri ve denetçileri ile bir anket çalısması yapılmıstır. Bunun sonucunda toplanan bilgiler faktör analizi
ve t-testi gibi istatistik testler ile analiz edilmistir. Arastırmanın sonuçlarına göre, denetçiler ve yöneticiler denetimin kalitesine etki eden faktörleri “meslek kuruluslarının düzenelemeleri”, “denetçinin yetkinliği”,
“denetim firmasının itibarı” ve “denetim firmasının kendi çalısma standartları olması” olarak belirtmislerdir. Denetçiler, “Denetim firmasının itibarı” dısındaki tüm faktörlere, yöneticileri gore, daha büyük önemli vermislerdir.
Anahtar Kelimeler: Denetim, denetimin kalitesi, halka açık
sirketler, Istanbul Menkul Kıymetler Borsası
Anahtar Kelimeler
Kaynakça
- Behn, Bruce K., Joseph V. Carcello, Dana R.Hermanson ve Roger H. Hermanson, “The Determi- nants of Audit Client Satisfaction Among Clients of Big 6 Firms,” Accounting Horizons, Vol. 11, No.1, March 1997.
- Carcello, Joseph V., Roger H. Hermanson, Neal T. McGrath, “Audit Quality Attributes: The Percep- tions of Audit Partners, Preparers and Financial State- ment Users,” Auditing: A Journal of Practice & The- ory, Vol.11 No.1, 1992.
- Catanach, Anthony H., Paul L. Walker, “The In- ternational Debate Over Mandatory Audit Rotation: A Conceptual Research Framework,” Journal of Interna- tional Accounting, Auditing & Taxation, Vol.: 8, Issue 1, p.61.
- Dang, Li, Assessing Actual Audit Quality, PhD Thesis, May 2004, Drexel University, p.4.
- Paul A. Copley, Mary S. Doucet, “The impact of competition on the audit quality of governmental au- dits”, Auditing, Spring 1993, Vol.12, Issue 1.
- DeAngelo (a), Linda Elisabeth, “Auditor Inde- pendence, Lowballing and Disclosure Regulation”, Journal of Accounting and Economics, 1981.
- Hair, Joseph F., Rolph E. Anderson, Ronald L. Tatham, William C. Black, Multivariate Data Analysis, 5.bs., Prentice Hall Int., London, 1998, p.118.
- Hermanson, Roger H., Linda M. Plunkett, H. Deobrah, “A Study of the Importance of Certain At- tributes to Clients’ Initial Selections of Audit Firms: A Longitudinal and Stratified Approach,” Journal of Ap- plied Business, Winter 1994, Vol: 10, Issue: 1.
- Imhoff, Jr, Eugene A; “Accounting Quality, Auditing and Corporate Governance,” Accounting Ho- rizons: Special Issue on Accounting Quality, Supple- ment 2003, pp.117-128. (Online) http://papers.ssrn.com/sol3/papers.cfm?abstract_id=374 380, 2 March 2007.
- Institute of Chartered Accountants in England and Wales, Audit Quality, (Online) http://www.icaew.com/index.cfm?route=133573.
- Kavut, Lerzan, “Opinions and Attitudes of Inde- pendent Auditors and the Managers of Companies which Receive Audit Services,” İMKB Magazine, Vol.: 5, Issue:20, October/November/December 2001b.
- Kavut, Lerzan, “Attitudes of the Auditors Work- ing in the Local and International Independent Audit Firms Regarding Quality of Independent Audit Ser- vices”, Yönetim, January 2002.
- Kavut, Lerzan, “Views of the Companies Which Have Benefited from the Independent Audit Services Regarding the Service Quality, Yönetim, Year: 12, Is- sue: 40, 2001a.
- Lennox, Clive Steven; Audit Quality and Audi- tor Switching: Some Lessons for Policy Makers, (Online) http://papers.ssrn.com/sol3/papers.cfm? ab- stract_id=121048, 9 Mart 2007.
- Moizer, Peter, “Auditor Credibility: the Interna- tional Empirical Evidence,” International Journal of Auditing, Vol.: 1, Issue: 1, p.62.
- Regulations on the Principles of Independent Audit of Insurance Businesses, art.9, Official Gazette dated 8 September 2003, edition 25223
- Repeated Official Gazette dated 12.06.2006 is- sue 26196.
- Regulations on the Principles of Independent Audit of Insurance Businesses, art.9, Official Gazette dated 8 September 2003, edition 25223.
- Turkish Commercial Code Draft.
- TÜDESK, International Audit Standards, TÜRMOB Publications, edition: 238, 2003.
- Code of Professional Conduct, Official Gazette dated 18.10.2001, edition 24557 .
Yıl 2010,
Sayı: 1, 137 - 150, 20.01.2012
Öz
Kaynakça
- Behn, Bruce K., Joseph V. Carcello, Dana R.Hermanson ve Roger H. Hermanson, “The Determi- nants of Audit Client Satisfaction Among Clients of Big 6 Firms,” Accounting Horizons, Vol. 11, No.1, March 1997.
- Carcello, Joseph V., Roger H. Hermanson, Neal T. McGrath, “Audit Quality Attributes: The Percep- tions of Audit Partners, Preparers and Financial State- ment Users,” Auditing: A Journal of Practice & The- ory, Vol.11 No.1, 1992.
- Catanach, Anthony H., Paul L. Walker, “The In- ternational Debate Over Mandatory Audit Rotation: A Conceptual Research Framework,” Journal of Interna- tional Accounting, Auditing & Taxation, Vol.: 8, Issue 1, p.61.
- Dang, Li, Assessing Actual Audit Quality, PhD Thesis, May 2004, Drexel University, p.4.
- Paul A. Copley, Mary S. Doucet, “The impact of competition on the audit quality of governmental au- dits”, Auditing, Spring 1993, Vol.12, Issue 1.
- DeAngelo (a), Linda Elisabeth, “Auditor Inde- pendence, Lowballing and Disclosure Regulation”, Journal of Accounting and Economics, 1981.
- Hair, Joseph F., Rolph E. Anderson, Ronald L. Tatham, William C. Black, Multivariate Data Analysis, 5.bs., Prentice Hall Int., London, 1998, p.118.
- Hermanson, Roger H., Linda M. Plunkett, H. Deobrah, “A Study of the Importance of Certain At- tributes to Clients’ Initial Selections of Audit Firms: A Longitudinal and Stratified Approach,” Journal of Ap- plied Business, Winter 1994, Vol: 10, Issue: 1.
- Imhoff, Jr, Eugene A; “Accounting Quality, Auditing and Corporate Governance,” Accounting Ho- rizons: Special Issue on Accounting Quality, Supple- ment 2003, pp.117-128. (Online) http://papers.ssrn.com/sol3/papers.cfm?abstract_id=374 380, 2 March 2007.
- Institute of Chartered Accountants in England and Wales, Audit Quality, (Online) http://www.icaew.com/index.cfm?route=133573.
- Kavut, Lerzan, “Opinions and Attitudes of Inde- pendent Auditors and the Managers of Companies which Receive Audit Services,” İMKB Magazine, Vol.: 5, Issue:20, October/November/December 2001b.
- Kavut, Lerzan, “Attitudes of the Auditors Work- ing in the Local and International Independent Audit Firms Regarding Quality of Independent Audit Ser- vices”, Yönetim, January 2002.
- Kavut, Lerzan, “Views of the Companies Which Have Benefited from the Independent Audit Services Regarding the Service Quality, Yönetim, Year: 12, Is- sue: 40, 2001a.
- Lennox, Clive Steven; Audit Quality and Audi- tor Switching: Some Lessons for Policy Makers, (Online) http://papers.ssrn.com/sol3/papers.cfm? ab- stract_id=121048, 9 Mart 2007.
- Moizer, Peter, “Auditor Credibility: the Interna- tional Empirical Evidence,” International Journal of Auditing, Vol.: 1, Issue: 1, p.62.
- Regulations on the Principles of Independent Audit of Insurance Businesses, art.9, Official Gazette dated 8 September 2003, edition 25223
- Repeated Official Gazette dated 12.06.2006 is- sue 26196.
- Regulations on the Principles of Independent Audit of Insurance Businesses, art.9, Official Gazette dated 8 September 2003, edition 25223.
- Turkish Commercial Code Draft.
- TÜDESK, International Audit Standards, TÜRMOB Publications, edition: 238, 2003.
- Code of Professional Conduct, Official Gazette dated 18.10.2001, edition 24557 .
Toplam 21 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 20 Ocak 2012 |
| Yayımlandığı Sayı | Yıl 2010 Sayı: 1 |
Kaynak Göster
- Makale Dosyaları