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

Yıl 2020, Sayı: 88, 125 - 154, 05.10.2020

Merve Acar

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

Cited By: 3

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

Denetim Kalitesi, Finansal Raporlama Kalitesi, Denetçi Uzmanlığı, Kar Yönetimi, Beklenen Zarar Karşılıkları, Beklenen Zarar Karşılıkları Giderleri

Kaynakça

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