Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular

Ahmet Özcan

doi:10.25095/mufad.438874

Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular

Öz

Rekabetin yüksek olduğu ekonomilerde denetim firması seçimi önemli bir karardır. Firma yönetimlerinin bağımsız denetim firması seçimini detaylı bir şekilde analiz etmesi gerekmektedir. Bu çalışma, Borsa İstanbul’a kote olan 94 firmanın 2017 yılındaki bağımsız denetim şirket seçimini analiz etmektedir. Türk Ticaret Kanunu’na göre kamu ve özel sektörde faaliyet gösteren firmalar, gerekli şartları taşıması durumunda bağımsız denetime tabidir. Denetim şirketi seçimine etki eden faktörler diskriminant analizi yardımıyla araştırılmıştır. Diskriminant analizi sonuçlarına göre; sahiplik yoğunluğu, yabancı sahipliği, finansal kaldıraç, firma büyüklüğü, bağımsız yönetim kurulu üyelerinin oranı ve firma karmaşıklığının denetim şirketi seçiminde önemli etkilerinin olduğu tespit edilmiştir. Diskriminant model, Borsa İstanbul’a kote olan firmaların denetim firması seçimine etki eden faktörleri analiz etmemize yardımcı olmaktadır.

Anahtar Kelimeler

Denetim Firması Seçimi,Denetim Firmaları

Kaynakça

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Ayrıntılar

Birincil Dil

İngilizce

Konular

İşletme

Bölüm

Araştırma Makalesi

Yazarlar

Ahmet Özcan Bu kişi benim
Türkiye

Yayımlanma Tarihi

2 Temmuz 2018

Gönderilme Tarihi

10 Kasım 2017

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2018 Sayı: 79

DOI

https://doi.org/10.25095/mufad.438874

IZ

https://izlik.org/JA86MJ67LH

Kaynak Göster

RIS / Bibtex

APA

Özcan, A. (2018). Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular. Muhasebe ve Finansman Dergisi, 79, 165-182. https://doi.org/10.25095/mufad.438874

AMA

1.Özcan A. Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular. Muhasebe ve Finansman Dergisi. 2018;(79):165-182. doi:10.25095/mufad.438874

Chicago

Özcan, Ahmet. 2018. “Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular”. Muhasebe ve Finansman Dergisi, sy 79: 165-82. https://doi.org/10.25095/mufad.438874.

EndNote

Özcan A (01 Temmuz 2018) Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular. Muhasebe ve Finansman Dergisi 79 165–182.

IEEE

[1]A. Özcan, “Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular”, Muhasebe ve Finansman Dergisi, sy 79, ss. 165–182, Tem. 2018, doi: 10.25095/mufad.438874.

ISNAD

Özcan, Ahmet. “Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular”. Muhasebe ve Finansman Dergisi. 79 (01 Temmuz 2018): 165-182. https://doi.org/10.25095/mufad.438874.

JAMA

1.Özcan A. Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular. Muhasebe ve Finansman Dergisi. 2018;:165–182.

MLA

Özcan, Ahmet. “Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular”. Muhasebe ve Finansman Dergisi, sy 79, Temmuz 2018, ss. 165-82, doi:10.25095/mufad.438874.

Vancouver

1.Ahmet Özcan. Denetçi Seçimine Etki Eden Faktörlerin Analizi: Borsa İstanbul’dan Bulgular. Muhasebe ve Finansman Dergisi. 01 Temmuz 2018;(79):165-82. doi:10.25095/mufad.438874