GÖNÜLLÜ DENETİM FİRMASI DEĞİŞİKLİĞİNİN DENETİM KALİTESİNE ETKİSİ

Yıl 2018, Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı, 678 - 700, 27.12.2018

Alpaslan Yaşar , Neriman Yalçın

Öz

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.

Anahtar Kelimeler

Denetim kalitesi, Gönüllü denetim firması değişikliği, Dört büyükler

THE EFFECT OF VOLUNTARY AUDIT FIRM SWITCH ON AUDIT QUALITY

Öz

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.

Anahtar Kelimeler

Audit quality, Voluntary audit firm switch, Big fours

Kaynakça

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