Gelişmekte Olan Ülkelerde Kamu Denetimi: Finansal Şeffaflığın Sağlanmasında Dış Denetimin Rolü – Kosova Örneği Üzerine Boylamsal Bir İnceleme (2018–2022)

Yıl 2025, Cilt: 20 Sayı: 64, 351 - 378, 27.07.2025

Riza Spanca , Nermin Çıtak

https://doi.org/10.14783/maruoneri.1667503

Öz

Dış denetimler, özellikle kamu sektöründe mali şeffaflık, hesap verebilirlik ve iyi yönetişimi teşvik etmede hayati bir rol oynamaktadır. Bağımsız denetim süreçleri, yolsuzluğu önleyerek kamu kaynaklarının etkin ve yasalara uygun bir şekilde kullanılmasını sağlamada önemli bir mekanizma işlevi görür (DeAngelo, 1981; Hay, Knechel & Willekens, 2014). Ancak gelişmekte olan ekonomilerde denetimlerin etkinliği; zayıf düzenleyici uygulamalar, kurumsal bağımsızlık eksikliği ve kurumsal kapasite eksiklikleri nedeniyle sıklıkla sınırlı kalmaktadır (Bracci vd., 2015; Heald, 2018). Bu çalışma, bağımsızlığını yeni kazanmış bir ekonomi olan Kosova’da dış denetimlerin mali şeffaflığı artırmadaki rolünü incelemektedir.
Bu çalışma, yalnızca teorik bir çerçeve olarak kullanılan Denetim Kalitesi Modeli’ne (AQM) dayanarak, denetçi yetkinliği, bağımsızlığı ve düzenleyici denetim gibi iç ve dış faktörlerin, denetim tavsiyelerinin uygulanması ve genel mali yönetişim sonuçları üzerindeki etkisini kavramsal düzeyde incelemektedir (Knechel ve diğerleri, 2012). 2018–2022 yılları arasındaki denetim raporları ve kurumsal gözden geçirmelere dayanan bulgular, denetim kalitesi ile mali şeffaflık arasında olumlu bir ilişki olduğunu ortaya koymaktadır. Ancak denetim önerilerinin düşük uygulanma oranı, mali kontrol zayıflıkları ve özellikle yerel yönetimlerdeki kurumsal yetersizlikler, denetimlerin tam potansiyelini sınırlamaktadır Bu çalışma, geçiş sürecindeki ekonomilerde kamu sektörü denetimine ilişkin literatüre katkıda bulunmakta ve Kosova örneği üzerinden denetim uygulamalarının şeffaflık ve yönetişim reformlarına nasıl katkı sağlayabileceğine dair politika önerileri sunmaktadır. Güçlü bir denetim sistemi için denetim önerilerinin daha etkin takibi, kurumsal kapasitenin artırılması ve siyasi etkilerden arındırılmış bağımsız bir denetim ortamı gerekmektedir.

Anahtar Kelimeler

Denetim Kalitesi , Dış Denetim , Mali Şeffaflık , Denetim Önerileri , Kamu Sektörü , Kosova , Gelişmekte Olan Ekonomiler , Denetim Yönetişimi

Public Audit in Emerging Markets: The Role of External Audit in Financial Transparency- Longitudinal Evidence from Kosovo 2018-2022

Öz

External audits are fundamental to promoting financial transparency, accountability, and good governance—particularly in the public sector, where independent oversight can deter corruption and ensure responsible use of public funds (DeAngelo, 1981; Hay, Knechel, & Willekens, 2014). In emerging economies, however, the effectiveness of audits is often limited by weak enforcement, lack of institutional autonomy, and gaps in institutional capacity (Bracci et al., 2015; Heald, 2018). This study investigates the role of external audits in enhancing transparency in Kosovo’s public sector, drawing on secondary data from audit reports and regulatory assessments covering the period 2018–2022. Drawing on the Audit Quality Model (AQM) as a theoretical framework, this study examines how internal and external factors—such as auditor competence, independence, and regulatory enforcement—conceptually influence the implementation of audit recommendations and broader financial governance outcomes in Kosovo’s public sector (Knechel et al., 2012). The findings reveal that while audit quality is positively associated with transparency, persistent challenges—such as low implementation rates of audit recommendations, recurring financial mismanagement, and limited municipal oversight—continue to undermine the transformative potential of audits. By providing a longitudinal analysis of audit report trends and institutional responses, this study contributes to the literature on public sector auditing in transitional economies. It highlights the need for stronger enforcement mechanisms, improved institutional capacity, and increased accountability to ensure that audit processes meaningfully support financial transparency and governance reform in Kosovo

Anahtar Kelimeler

Audit Quality , External Audit , Financial Transparency , Audit Recommendations , Public Sector , Kosovo , Emerging Markets , Audit Governance

Kaynakça

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