DENETİM KOMİTESİ ÖZELLİKLERİ VE İHTİYATLILIK ARASINDAKİ İLİŞKİ: BORSA İSTANBUL ÖRNEĞİ

Yıl 2016, Cilt: 15 Sayı: 47, 115 - 130, 01.01.2016

Koray Tuan

Öz

kin bir denetim komitesinin varlığı, sermaye piyasasında finansal tablolar aracılığıyla sunulan bilgilerin vemuhasebe uygulamalarının tarafsızlığının ve güvenilirliğinin tesis edilmesine yardımcı olmaktadır. Bu çalışmanınamacı, denetim komitesi özellikleri ile ihtiyatlı muhasebe uygulamaları arasındaki ilişkiyi incelemektir. 2012 ve2013 yıllarında Borsa İstanbul’da işlem gören 434 halka açık şirketin yıllık faaliyet raporlarından elde edilenveriler t-testi ile analiz edilmiştir. Bulgular, denetim komitesi üyelerinin meşguliyeti ile ihtiyatlı muhasebe uygulamaları arasında pozitif yönlü anlamlı bir ilişki olduğunu göstermektedir. Bu durum, denetim komitesinde bulunan meşgul üye sayısının şirketlerde ihtiyatlı uygulamaları artırdığına işaret etmektedir. Bunun yanında denetimkomitesi üyelerinin finansal uzmanlığı, mesleki tecrübesi, cinsiyet dağılımı ve denetim komitesinin büyüklüğüözelliklerinin ihtiyatlı muhasebe uygulamaları üzerine etkisini gösteren kanıtlara ulaşılamamıştır

Anahtar Kelimeler

Denetim, Denetim Komitesi, İhtiyatlılık, Borsa İstanbul

THE ASSOCIATION BETWEEN AUDIT COMMITTEE CHARACTERISTICS AND ACCOUNTING CONSERVATISM: EVIDENCE FROM BORSA ISTANBUL

Öz

The presence of an effective audit committee helps maintain the objectivity and reliability of accounting practiceand the information in financial statements. The aim of this study is to investigate the association between auditcommittee characteristics and accounting conservatism. Data gathered from the annual reports of 434 publiccompanies quoted at the Borsa Istanbul in 2012 and 2013 is analyzed via the t-test. Findings show that there isa positive relationship between the busyness of audit committee members and accounting conservatism. In addition, directors’ professional expertise, prior industry experience and gender, as well as the size of audit committees are not significantly associated with accounting conservatism

Anahtar Kelimeler

Auditing, Audit Committee, Conservatism, Borsa Istanbul

Kaynakça

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