Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi

Merve Acar

doi:10.25095/mufad.801375

Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi

Öz

Bu çalışmada 2003-2018 dönemi çerçevesinde Türkiye’de faaliyet gösteren bankaların (yatırım ve kalkınma bankaları hariç) finansal raporlama kalitesi ile denetim kalitesi arasındaki ilişki araştırılmıştır. Çalışma kapsamında, denetim kalitesi, denetim firması büyüklüğü ve denetçi uzmanlığı aracı değişkenleri ile ve finansal raporlama kalitesi ise kar yönetimi uygulamaları aracılığıyla ölçülmüştür. Elde edilen sonuçlara göre denetim kalitesinin kar yönetim uygulamaları üzerinde anlamlı kısıtlayıcı etkisi, diğer bir ifadeyle finansal raporlama kalitesi üzerinde anlamlı pozitif etkisi bulunmaktadır. Denetim kalitesi göstergelerinin “beklenen zarar karşılıkları giderleri”nin ihtiyari kısmıyla karşılıklar öncesi net kar arasındaki ilişkiyi anlamlı şekilde zayıflattığı gözlemlenmiştir. Diğer taraftan, ayrı olarak analiz edildiğinde her iki denetim kalitesi aracının da finansal raporlama kalitesini arttırdığı; ancak eş zamanlı analizlerde finansal raporlama kalitesi üzerindeki denetim kalitesinin olumlu ayrıştırıcı etkisinin finansal sektörde uzmanlaşmış denetim firmalarından kaynaklandığı da elde edilen sonuçlar arasındadır.

Anahtar Kelimeler

Kaynakça

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Türkçe

Konular

İşletme

Bölüm

Araştırma Makalesi

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Merve Acar Bu kişi benim
0000-0001-5312-7935
Türkiye

Yayımlanma Tarihi

5 Ekim 2020

Gönderilme Tarihi

15 Ocak 2020

Kabul Tarihi

27 Şubat 2020

Yayımlandığı Sayı

Yıl 2020 Sayı: 88

DOI

https://doi.org/10.25095/mufad.801375

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https://izlik.org/JA69KT46TJ

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RIS / Bibtex

APA

Acar, M. (2020). Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi. Muhasebe ve Finansman Dergisi, 88, 125-154. https://doi.org/10.25095/mufad.801375

AMA

1.Acar M. Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi. Muhasebe ve Finansman Dergisi. 2020;(88):125-154. doi:10.25095/mufad.801375

Chicago

Acar, Merve. 2020. “Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi”. Muhasebe ve Finansman Dergisi, sy 88: 125-54. https://doi.org/10.25095/mufad.801375.

EndNote

Acar M (01 Ekim 2020) Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi. Muhasebe ve Finansman Dergisi 88 125–154.

IEEE

[1]M. Acar, “Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi”, Muhasebe ve Finansman Dergisi, sy 88, ss. 125–154, Eki. 2020, doi: 10.25095/mufad.801375.

ISNAD

Acar, Merve. “Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi”. Muhasebe ve Finansman Dergisi. 88 (01 Ekim 2020): 125-154. https://doi.org/10.25095/mufad.801375.

JAMA

1.Acar M. Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi. Muhasebe ve Finansman Dergisi. 2020;:125–154.

MLA

Acar, Merve. “Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi”. Muhasebe ve Finansman Dergisi, sy 88, Ekim 2020, ss. 125-54, doi:10.25095/mufad.801375.

Vancouver

1.Merve Acar. Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi. Muhasebe ve Finansman Dergisi. 01 Ekim 2020;(88):125-54. doi:10.25095/mufad.801375

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