DENETİM KALİTESİ KONUSUNDA SSCI KAPSAMINDAKİ DERGİLERDE YAYIMLANMIŞ MAKALELER İLE TÜRKİYE’DE YAPILAN LİSANSÜSTÜ TEZLERİN BİBLİYOMETRİK AÇIDAN KARŞILAŞTIRMALI ANALİZİ

Yıl 2022, Cilt: 22 Sayı: 67, 129 - 158, 06.09.2022

Erol Geçici Ahmet Vecdi Can

https://doi.org/10.55322/mdbakis.1017688

Cited By: 1

Öz

Dünyada yaşanan finansal skandallar ve krizler sonrasında denetim kalitesi konusunun önem kazandığı görülmektedir. Muhasebe ve denetim alanında yapılan çalışmalar geniş anlamda denetim kalitesine hizmet edebilmektedir. Bu çalışmada özellikle denetim kalitesi konulu çalışmalar araştırılmak istenmiştir. Bu amaçla önce Web of Science (WoS) veri tabanında yer alan Social Sciences Citation Index (SSCI) kapsamındaki dergiler taranmış ve 290 makale bibliyometrik açıdan analiz edilmiştir. Ardından, uluslararası alandaki bu çalışmaların Türkiye’ye nasıl yansıdığını görmek için YÖK Ulusal Tez Merkezi veri tabanında yer alan tezler taranmış ve denetim kalitesi konusunda yazıldığı tespit edilen erişime açık 73 lisansüstü tez de aynı düşünceyle analiz edilerek bazı karşılaştırmalar yapılmıştır. Söz konusu makaleler yıl, dergi, atıf ve anahtar kelime sıklığı değişkenine göre ele alınırken lisansüstü tezler ise konu, cinsiyet, yıl, üniversite/enstitü, yazar, danışman, dil, tür, kapsam, yöntem, sayfa sayısı, anahtar kelime sayısı ve sıklığı değişkenine göre incelenmiştir.
Araştırma sonucunda en fazla makalenin 2019 yılında, “Auditing-A Journal of Pratice & Theory” isimle dergide (yüzde 17) yayımlandığı ve denetim kalitesinin (189 kez) en çok tekrar eden anahtar kelime olduğu görülmüştür. Türkiye’deki lisansüstü tezlerin de aynı şekilde en fazla 2019 yılında yazıldığı ve “denetim kalitesi”nin (40 kez) en çok tekrar eden anahtar kelime olduğu görülmüştür. Tezlerin daha çok Marmara Üniversitesi’nde (yüzde 12,3) ve Profesör unvanlı danışmanların (yüzde 53,4) yönetiminde tamamlandığı; tezlerin yüzde 41,1’inin kapsamına denetçileri aldığı ve büyük çoğunluğunun (yüzde 75,3) “dış denetim” konusuna odaklandığı anlaşılmıştır. 

Anahtar Kelimeler

Denetim Kalitesi, Bibliyometrik Analiz, WoS, SSCI, YÖKTEZ, Lisansüstü Tez

A BIBLIOMETRIC COMPARATIVE ANALYSIS OF AUDIT QUALITY ARTICLES PUBLISHED IN JOURNALS WITHIN THE SCOPE OF SSCI AND GRADUATE THESIS MADE IN TURKEY

Öz

It is seen that the issue of audit quality has gained importance after the financial scandals and crises in the world. Studies in the field of accounting and auditing serve the audit quality in a broad sense. In particular, in this study, it was desired to investigate studies on audit quality. For this purpose, first of all, articles in the journals within the scope of the Social Sciences Citation Index (SSCI) in the Web of Science (WoS) database were scanned and 290 articles were analyzed bibliometrically. Then, in order to see how these international studies are reflected in Turkey, the theses available in the database of CoHE National Thesis Center were scanned and 73 graduate theses that were determined to be written on audit quality were analyzed with the same thought and some comparisons were made. While the articles in question are handled according to the variable of year, journal, citation and keyword frequency, graduate theses are based on the variable of subject, gender, year, university/institute, author, advisor, language, genre, scope, method, number of pages, number of keywords and frequency analyzed accordingly.
As a result of the research, it was seen that the most articles were published in the journal with the name "Auditing-A Journal of Practice & Theory" (17 percent) in 2019, and audit quality (189 times) was the most repeated keyword. It has been seen that the most graduate theses in Turkey were written in 2019 and "audit quality" (40 times) was the most repeated keyword. The theses were mostly completed at Marmara University (12.3 percent) and under the supervision of professors (53.4 percent); It was understood that 41.1 percent of the theses included auditors and the vast majority (75.3 percent) focused on "external audit".

Anahtar Kelimeler

Audit Quality, Bibliometric Analysis, WoS, SSCI, CoHE, Graduate Theses

Kaynakça

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