Denetim Kalitesi Göstergeleri Ve Bir Model Önerisi: Borsa İstanbul Örneği

Öz

Bu çalışma ile denetim kalitesi göstergeleri ve bir denetim kalitesi çerçevesi oluşturulup oluşturulamayacağı incelenmiştir. Genel kabul görmüş bir denetim kalitesi tanımının olmaması nedeniyle, denetim kalitesinin nasıl tanımlanacağı ve ölçüleceği tartışmaları akademisyenlerin ve düzenleyicilerin gündeminde yer almaktadır. Türkiye’deki literatürde yer alan çalışmalar bütüncül bir yaklaşım yerine denetim kalitesini bir açıdan ele alırken ya da yatırımcılar, denetim komiteleri ve denetçiler gibi paydaşların denetim kalitesi algısını ölçerken; herhangi bir düzenleyici kurum tarafından denetim kalitesi çerçevesi oluşturulmak üzere yürütülen denetim kalitesi göstergeleri projesi bulunmamaktadır. Borsa İstanbul’da İmalat sektöründe 2016 ve 2020 yılları arasında yer alan halka açık işletmelerden oluşan panel veriye ait analizin F- testi sonuçları, önerilen denetim kalitesi göstergeleri modelinin bir bütün olarak istatistiksel olarak anlamlı olduğunu göstermektedir. Analiz sonuçları, sorumlu ortak, etik ve bağımsızlık eğitim saati ve müşteri işletme büyüklüğü göstergelerinin denetim kalitesi (kar kalitesi) ile arasında istatistiksel olarak anlamlı bir ilişki olduğunu ortaya koymaktadır. Ampirik sonuçlar teori ile tutarlı olduğu için, denetim kalitesini etkileyen muhtemel göstergelerin tümü önerilen denetim kalitesi modeline dahil edilmiştir. Düzenleyiciler, denetçiler, denetim komiteleri ve yatırımcılar için potansiyel ilgi alanını oluşturacak olan analiz bulguları, Türkiye'de bir denetim kalitesi projesi oluşturmanın önemini vurgulamaktadır.

Anahtar Kelimeler

• Denetim Kalitesi
• Denetim Kalitesi Göstergeleri
• Kar Kalitesi
• Audit Quality
• Audit Quality İndicators
• Earnings Quality

Audit Quality Indicators And A Proposed Model: Evidence From Borsa İstanbul

Öz

In this study, it is examined whether and how the potential audit quality indicators constitute an audit quality framework. Since there is no generally accepted audit quality definition, the debate on how to define and measure audit quality remain on the agenda of both academicians and regulators. While existing research in Turkey approaches one aspect of audit quality (instead of holistic approach) or surveys perception of stakeholders such as investors, audit committees and auditors, there is no existing audit quality project in order to construct an audit quality framework by any Turkish regulatory body. Based on the panel data obtained from Borsa Istanbul Manufacturing Sector between 2016 and 2020, the empirical findings suggest that the overall F-test of the proposed audit quality model is statistically significant. The results also indicate that the relation between audit partner tenure, ethics and independence training hours and client size indicators and audit quality (earnings quality) are statistically significant. Since the empirical results are consistent with the theory, all possible indicators that will affect audit quality are included to the proposed audit quality model. Our findings highlight the importance of establishing an audit quality project in Turkey. The findings are of potential interest to regulators, professionals, audit committees and investors.

Anahtar Kelimeler

• Audit Quality
• Audit Quality İndicators
• Earnings Quality

Kaynakça

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