THE IMPACT OF KEY AUDIT MATTER REPORTING ON AUDIT QUALITY: EVIDENCE FROM TURKEY

Öz

The purpose of this study is to examine the impact of the key audit matter reporting in auditor’s report
on audit quality. For this purpose, 217 companies traded in Borsa Istanbul between 2017-2020 were
used in the analysis. The variables used in the analysis were selected from studies in the literature.
The relationship between audit quality and key audit matters reporting was analyzed using the Modified
Jones Model. Besides, other variables related to audit quality were also included in the analysis. In
this study, a significant relationship was found between key audit matters reporting and audit quality.
However, some control variables (financial leverage ratio, business complexity ratio, company size,
ratio of cash flows from operating activities to total assets and corporate age) have been found to be
effective on audit quality.

Anahtar Kelimeler

• Key Audit Matters
• Audit Quality
• Turkey

KİLİT DENETİM KONULARI RAPORLAMASININ DENETİM KALİTESİNE ETKİSİ: TÜRKİYE’YE İLİŞKİN BULGULAR

Öz

Bu çalışmanın amacı denetçi raporunda kilit denetim konularının raporlanmasının denetim kalitesi
üzerindeki etkisinin incelenmesidir. Bu amaç için Borsa İstanbul’da 2017-2020 yılları arasında işlem
gören 217 şirket analizde kullanılmıştır. Analizde kullanılan değişkenler, literatürdeki çalışmalardan
seçilmiştir.
Denetim kalitesi ile kilit denetim konuları raporlaması arasındaki ilişki Düzeltilmiş Jones Modeli
kullanılarak analiz edilmiştir. Bunun yanında denetim kalitesi ile ilgili diğer değişkenler de analize
dahil edilmiştir. Çalışmada, kilit denetim konularının raporlanması ile denetim kalitesi arasında anlamlı
ilişki tespit edilmiştir. Bununla birlikte bazı kontrol değişkenlerinin (finansal kaldıraç oranı, iş
karmaşıklığı düzeyi, işletmenin büyüklüğü, esas faaliyetlerden nakit akışlarının toplam aktife oranı ve
şirketin yaşı) denetim kalitesi üzerinde etkili olduğu tespit edilmiştir.

Anahtar Kelimeler

• Kilit Denetim Konuları
• Denetim Kalitesi
• Türkiye

Kaynakça

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