Yıl 2018, Cilt 20 , Sayı , Sayfalar 678 - 700 2018-12-27

THE EFFECT OF VOLUNTARY AUDIT FIRM SWITCH ON AUDIT QUALITY
GÖNÜLLÜ DENETİM FİRMASI DEĞİŞİKLİĞİNİN DENETİM KALİTESİNE ETKİSİ

Alpaslan YAŞAR [1] , Neriman YALÇIN [2]


The purpose of this study is to examine the effects of voluntary audit firm switches on audit quality. The study, which used discretionary accruals as a measure of audit quality, was conducted using the least square regression method in the sample of manufacturing industry companies traded in Istanbul Stock Exchange (ISE) between 2011-2016. The main result of the study shows that audit quality is negatively affected by voluntary audit firm switches. In addition, after voluntary audit firm changes, positive discretionary accruals and hence audit quality decreased in companies both the companies audited by big four and non-big four audit firms. On the other hand, we find that increase in audit quality in the case of voluntary audit firm change among the big four audit firms; decrease in audit quality in the case of voluntary audit firm change from non-big four audit firms to big four audit firms.

Bu çalışmanın amacı, gönüllü denetim kuruluşu değişikliklerinin bağımsız denetim kalitesi üzerindeki etkilerini incelemektir. Bağımsız denetim kalitesinin göstergesi olarak ihtiyari tahakkukların kullanıldığı çalışma, 2011-2016 yılları arasında Borsa İstanbul’da (BİST) işlem gören imalat sanayi şirketleri örnekleminde en küçük kareler regresyon yöntemi kullanılarak gerçekleştirilmiştir. Araştırmanın temel sonucu, gönüllü denetim kuruluşu değişikliğinin denetim kalitesini negatif olarak etkilediğini göstermiştir. Ayrıca, gönüllü değişiklik sonrasında, hem 4 büyüklerce hem de 4 büyükler dışındakilerce denetlenen şirketlerde, pozitif ihtiyari tahakkuklarda artış ve dolayısıyla denetim kalitesinde düşüş gerçekleşmiştir. Diğer taraftan, 4 büyüklerden 4 büyüklere gönüllü denetim kuruluşu değişikliğinde, denetim kalitesinde artış; diğer denetim kuruluşlarından 4 büyüklere gönüllü denetim kuruluşu değişikliği durumunda ise denetim kalitesinde azalış görülmüştür.

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Birincil Dil en
Bölüm ANABOLUM
Yazarlar

Yazar: Alpaslan YAŞAR

Yazar: Neriman YALÇIN

Tarihler

Başvuru Tarihi : 15 Haziran 2018
Kabul Tarihi : 5 Aralık 2020
Yayımlanma Tarihi : 27 Aralık 2018

APA Yaşar, A , Yalçın, N . (2018). THE EFFECT OF VOLUNTARY AUDIT FIRM SWITCH ON AUDIT QUALITY . Muhasebe Bilim Dünyası Dergisi , MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı , 678-700 . Retrieved from https://dergipark.org.tr/tr/pub/mbdd/issue/42789/518343