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BAĞIMSIZ DENETİMİN ŞİRKET ÜZERİNDEKİ ETKİLERİNİN DEĞERLENDİRİLMESİ: KAYİK DIŞI ŞİRKETLERDE NİTEL BİR ANALİZ

Yıl 2022, Cilt 15, Sayı 1, 51 - 84, 01.03.2022
https://doi.org/10.29067/muvu.947287

Öz

Bu araştırmanın amacı KAYİK (Kamu Yararını İlgilendiren Kuruluşlar) dışı şirketlerde zorunlu hale getirilen bağımsız denetimin, şirket üzerindeki etkilerini tespit etmektir. Araştırmada nitel yöntem kapsamında yarı yapılandırılmış görüşme tekniği tercih edilmiştir. Denetimin şirket üzerindeki etkilerini belirleyebilmek için İSO (İstanbul Sanayi Odası) 500’de listelenen şirketler arasından 20 şirketin mali işler yöneticileri ile görüşme yapılmıştır. Görüşme sonucunda öne çıkan bulgular ise, fon sağlama imkanlarını kolaylaştırma, iş süreçleri ve iç kontrol düzeyinde yönetime faydalı tavsiyeler verme ve iç kontrolü geliştirme, hata veya suistimal nedeniyle maddi hata olasılığını azaltma ve kurumsallaşma sürecini olumlu etkileme olarak ortaya çıkmıştır.

Kaynakça

  • Abdel-Khallik, A.R. (1993). Why Do Private Companies Demand Auditing? A Case for Organizational Loss of Control. Journal of Accounting. Auditing & Finance, 8(1), 31-52.
  • Acar, D., Aktürk, A., & Coşkun, A. (2012). Gönüllüden Zorunlu Bağımsız Denetime Geçişin Aile İşletmelerinde Kurumsal Yönetime Etkileri. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, (34), 115–124.
  • Beattie, V., & Fearnley, S. (1998). What Companies Want (and Don’t Want) from Their Auditor. ICAEW Research Board.
  • Beattie, V., Fearnley, S., & Brandt, R. (2000). Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors. International Journal of Auditing, 4(2), 177–202.
  • Bell, T. B., Causholli, M., & Knechel, W. R. (2015). Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality. Journal of Accounting Research, 53(3), 461–509.
  • Breesch, D., Hardies, K., & De Muylder, J. (2012). The Added Value of Auditing in Belgium: Does Audit Remain If No Longer Mandatory?. (December 17, 2012), SSRN Electronic Journal, https://doi.org/10.2139/ssrn.2190396.
  • Cano Rodríguez, M., & Sánchez Alegría, S. (2012). The value of audit quality in public and private companies: evidence from Spain. Journal of Management & Governance, 16(4), 683–706.
  • Carey, P., & Guest, R. (2000). Determining the Optimal External Audit Interval for Private (and Family-Controlled) Companies. In Journal of Accounting, Auditing & Finance 15(4), 439–458. https://doi.org/10.1177/0148558X0001500404.
  • Cassar, G., & Ittner, C. D. (2009). Initial retention of external accountants in startup ventures. European Accounting Review, 18(2), 313–340.
  • Chang, S. I., Yen, D. C., Chang, I. C., & Jan, D. (2014). Internal control framework for a compliant ERP system. Information and Management, 51(2), 187–205.
  • Chit, M. M. (2019). Financial Information Credibility, Legal Environment, and SMEs’ Access to Finance. International Journal of the Economics of Business, 26(3), 329–354.
  • Chung, S., & Narasimhan, R. (2001). Perceived value of mandatory audits of small companies. Managerial Auditing Journal, 16(3), 120–123.
  • Clarke, B., & Carey, P.J. (1997). An empirical investigation into the report to management: use, content and effectiveness. Perspectives on Contemporary Auditing, 62-71.
  • Clatworthy, M. A., & Peel, M. J. (2013). The impact of voluntary audit and governance characteristics on accounting errors in private companies. Journal of Accounting and Public Policy, 32(3), 1–25.
  • Collin, S. O. Y., Ahlberg, J., Berg, K., Broberg, P., & Karlsson, A. (2017). The auditor as consigliere in family firm. Journal of Family Business Management, 7(1), 2–20.
  • Dedman, E., Kausar, A., & Lennox, C. (2014). The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK. European Accounting Review, 23(1), 1–23.
  • DeFond, M. L. (1992). The association between changes in client firm agency costs and auditor switching. A Journal of Practice & Theory, 11(1), 16–31.
  • Deloitte. (2010). CFO Serisi 1, https://www2.deloitte.com/content/dam/Deloitte/tr/Documents/finance-transformation/turkey-tr-ceo-cfoserisi1-250510.pdf.
  • Department for Business, Energy & Industrial Strategy, (2017). The impact of exempting small companies from statutory audit. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/583972/audit-exemption-small-companies-impact.pdf.
  • EFAA. (2019). Report Presents Evidence on the Value of Audit for SMEs in Europe, from https://www.efaa.com/news/the-value-of-sme-audit-is-central-to-the-public-interest.html, (20.06.2020).
  • Eilifsen, A., Knechel, W. R., & Wallage, P. (2001). Application of the Business Risk Audit Model: A Field Study. Accounting Horizons, 15(3), 193–207.
  • Erdem, B. (2020). Bağımsız Denetim Muafiyet Eşiklerinin Yolsuzluk Enedksi Üzerindeki Etkisi: Avrupa Birliği Ülkelerinde Bir Analiz., Mali Çözüm, 30(160), 143–162.
  • Fama, E.F., & Jensen, M. C. (1983a). Separation of ownership and control. Journal of Law & Economics, 26(2), 301– 326.
  • Fama, Eugene F., & Jensen, M. C. (1983b). Agency Problems and Residual Claims. The Journal of Law and Economics, 26(2), 327–349.
  • Firth, M., & Smith, A. (1992). Selection of auditor firms by companies in the new issue market. Applied Economics, 24(2), 247–255.
  • Francis, J. R. (2004). What do we know about audit quality?. The British Accounting Review, 36(4), 345–368.
  • Francis, J. R., Khurana, I. K., Martın, X., & Pereıra, R. (2011). The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities. Contemporary Accounting Research, 28(2), 487–516.
  • Francis, J. R., Maydew, E. L., & Sparks, H. C. (1999), The role of Big 6 auditors in the credible reporting of accruals. Auditing, 18(2), 17–34.
  • Glaser, B., & Strauss, A. (1967). The discovery of grounded theory: strategies for qualitative research, New York: Aldine Publishing Co.
  • Gökoğlan, K., & Tanç, A. (2018). Denetçi Bağımsızlığının Denetimin Katma Değeri Üzerine Etkisi, Muhasebe Bilim Dünyası Dergisi, (20), 377-390.
  • Hikmet, N. (2009). Preparation Of Non-Listed Companies For External Auditing. IX. Türkiye Muhasebe Denetimi Sempozyumu 9 Th Natıonal Symposıum On Audıtıng In Turkey, http://archive.ismmmo.org.tr/docs/SEMPOZYUMLAR/SEMPOZYUM_09/EN/6%20paralel%20oturum%204/3%20nazim%20hikmet.pdf.
  • Hope, O. K., Thomas, W., & Vyas, D. (2011). Financial credibility, ownership, and financing constraints in private firms. Journal of International Business Studies, 42(7), 935–957.
  • Hope, O.K., Langli, J. C., & Thomas, W. B. (2012). Agency conflicts and auditing in private firms. Accounting, Organizations and Society, 37(7), 500–517.
  • ICAEW. (2008). Stakeholders Expectation of Audit" Audit Quality Forum. https://www.icaew.com/-/media/corporate/files/technical/audit-and-assurance/audit-quality/audit-quality-forum-evolution/evolution-stakeholder-expectations-of-an-audit.ashx.
  • İvak, N. (2019). Denetimde Katma Değeri Arttırmaya Yönelik Atılan Adımlar. Denetimin Katma Değerinin Ölçülmesinde Güncel Yaklaşımlar Ve Zorluklar, https://istanbulymmo.org.tr/dosyalar/duyurular/201904018_19PanelProgrami.pdf.
  • Kamarudin, N., Abidin, Z. Z., & Smith, M. (2012). Audit exemption among SMEs in Malaysia. In Asian Review of Accounting, 20(2), 152–162.
  • Karjalainen, J. (2011). Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland. International Journal of Auditing, 15(1), 88–108.
  • KGK. (2017). 2017 Faaliyet Raporu. https://www.kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/YillikFaaliyetRaporlari/KGK_Faaliyet_Raporu_2017.pdf .
  • KGK. (2018). 2018 Faaliyet Raporu. https://www.kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/YillikFaaliyetRaporlari/KGK_Faaliyet_Raporu_2018.pdf.
  • KGK. (2019a). 2019 Faaliyet Raporu https://www.kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/YillikFaaliyetRaporlari/KGK_2019_Faaliyet_Raporu.pdf,
  • KGK. (2019b). 2019 Yıllık İnceleme Raporu. https://kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/Diger/YILLIK%20%C4%B0NCELEME%20RAPORU%202019.pdf.
  • KPMG. (2016a). Denetimin Değeri (Editör B.Koçer). https://assets.kpmg/content/dam/kpmg/pdf/2016/04/tr-denetimin-degeri-final-for-web.pdf,
  • KPMG. (2016b). Denetimin Değeri Yuvarlak Masa Toplantıları. https://home.kpmg/content/dam/kpmg/pdf/2016/05/tr-denetimin-degeri-round-table.pdf,
  • Lennox, C. (2005). Management ownership and audit firm size. Contemporary Accounting Research, 22(1), 205–227.
  • Montoya del Corte, J., Fernández Laviada, A., & Martínez García, F. J. (2014). Utilidad de la auditoría de cuentas: perspectiva de las PYMES en España. UCJC Business and Society Review view, 1(41), 80-97.
  • Niemi, L., Kinnunen, J., Ojala, H., & Troberg, P. (2012). Drivers of Voluntary Audit in Finland: To Be or Not to Be Audited?. Accounting and Business Research, 4(2), 169-196.
  • Niskanen, M., Karjalainen, J., & Niskanen, J. (2011). Demand for audit quality in private firms: Evidence on ownership effects. International Journal of Auditing, 15(1), 43–65.
  • Ojala, H., Collis, J., Kinnunen, J., Niemi, L., & Troberg, P. (2016). The Demand for Voluntary Audit in Micro-Companies: Evidence from Finland. International Journal of Auditing, 20(3), 267–277.
  • Oliverio, M. E., & Newman, B. (2005). Value of An External Audit Revisited. Faculty Working Papers. 48, http://digitalcommons.pace.edu/lubinfaculty_workingpapers/48,
  • Palazuelos Cobo, E., Montoya del Corte, J., & Herrero Crespo, Á. (2017). Determinantes de la continuidad en la contratación de la auditoría de forma voluntaria: evidencia para el caso de España, Revista de Contabilidad, 20(1), 63–72.
  • Svanström, T. (2013). Non-audit Services and Audit Quality: Evidence from Private Firms. European Accounting Review, 22(2), 337–366.
  • Vaicekauskas, D. (2014). Differences Between Audıt Quality Provided By International And Local Audit Firms: The Research On Audit Clients’ Perceptions In The Audit Market Of Lithuania", Ekonomika, 93(4), 157-173.
  • Van Tendeloo, B. ve Vanstraelen, A., (2008), "Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market", European Accounting Review, 17(3), (447–469)
  • Vanstraelen, A., & Schelleman, C. (2017). Auditing private companies: what do we know?". Accounting and Business Research, 47(5), 565–584.
  • Yıldırım, A., & Şimşek, H. (2016). Sosyal Bilimlerde Nitel Araştırma Yöntemleri (Genişletilmiş 10.Baskı), Ankara: Seçkin.
  • Yılmaz, S. (2019). Aile Şirketlerinde Bağımsız Denetim Algısını Tespit Etmeye Yönelik Bir Araştırma. (Yüksek Lisans Tezi), Nevşehir Hacı Bektaş Veli Üniversitesi, Sosyal Bilimler Enstitüsü.

EVALUATION OF THE EFFECTS OF AN AUDIT ON A COMPANY: A QUALITATIVE ANALYSIS IN PRIVATE COMPANIES

Yıl 2022, Cilt 15, Sayı 1, 51 - 84, 01.03.2022
https://doi.org/10.29067/muvu.947287

Öz

The purpose of this research is to determine the effects of independent auditing, which is mandatory in companies that are not public interest entities (PIEs). In the research, the semi-structured interview technique was preferred within the scope of the qualitative method. To determine the effects of an audit on a company, interviews were made with the finance managers of 20 companies from the companies listed in the Istanbul Chamber of Industry (ISO) 500. As a result of the interview the prominent findings are facilitating funding opportunities, giving advice to management at the level of business processes and internal control, improving internal control, reducing the possibility of material error due to error or abuse, and positively affecting the institutionalization process.

Kaynakça

  • Abdel-Khallik, A.R. (1993). Why Do Private Companies Demand Auditing? A Case for Organizational Loss of Control. Journal of Accounting. Auditing & Finance, 8(1), 31-52.
  • Acar, D., Aktürk, A., & Coşkun, A. (2012). Gönüllüden Zorunlu Bağımsız Denetime Geçişin Aile İşletmelerinde Kurumsal Yönetime Etkileri. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, (34), 115–124.
  • Beattie, V., & Fearnley, S. (1998). What Companies Want (and Don’t Want) from Their Auditor. ICAEW Research Board.
  • Beattie, V., Fearnley, S., & Brandt, R. (2000). Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors. International Journal of Auditing, 4(2), 177–202.
  • Bell, T. B., Causholli, M., & Knechel, W. R. (2015). Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality. Journal of Accounting Research, 53(3), 461–509.
  • Breesch, D., Hardies, K., & De Muylder, J. (2012). The Added Value of Auditing in Belgium: Does Audit Remain If No Longer Mandatory?. (December 17, 2012), SSRN Electronic Journal, https://doi.org/10.2139/ssrn.2190396.
  • Cano Rodríguez, M., & Sánchez Alegría, S. (2012). The value of audit quality in public and private companies: evidence from Spain. Journal of Management & Governance, 16(4), 683–706.
  • Carey, P., & Guest, R. (2000). Determining the Optimal External Audit Interval for Private (and Family-Controlled) Companies. In Journal of Accounting, Auditing & Finance 15(4), 439–458. https://doi.org/10.1177/0148558X0001500404.
  • Cassar, G., & Ittner, C. D. (2009). Initial retention of external accountants in startup ventures. European Accounting Review, 18(2), 313–340.
  • Chang, S. I., Yen, D. C., Chang, I. C., & Jan, D. (2014). Internal control framework for a compliant ERP system. Information and Management, 51(2), 187–205.
  • Chit, M. M. (2019). Financial Information Credibility, Legal Environment, and SMEs’ Access to Finance. International Journal of the Economics of Business, 26(3), 329–354.
  • Chung, S., & Narasimhan, R. (2001). Perceived value of mandatory audits of small companies. Managerial Auditing Journal, 16(3), 120–123.
  • Clarke, B., & Carey, P.J. (1997). An empirical investigation into the report to management: use, content and effectiveness. Perspectives on Contemporary Auditing, 62-71.
  • Clatworthy, M. A., & Peel, M. J. (2013). The impact of voluntary audit and governance characteristics on accounting errors in private companies. Journal of Accounting and Public Policy, 32(3), 1–25.
  • Collin, S. O. Y., Ahlberg, J., Berg, K., Broberg, P., & Karlsson, A. (2017). The auditor as consigliere in family firm. Journal of Family Business Management, 7(1), 2–20.
  • Dedman, E., Kausar, A., & Lennox, C. (2014). The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK. European Accounting Review, 23(1), 1–23.
  • DeFond, M. L. (1992). The association between changes in client firm agency costs and auditor switching. A Journal of Practice & Theory, 11(1), 16–31.
  • Deloitte. (2010). CFO Serisi 1, https://www2.deloitte.com/content/dam/Deloitte/tr/Documents/finance-transformation/turkey-tr-ceo-cfoserisi1-250510.pdf.
  • Department for Business, Energy & Industrial Strategy, (2017). The impact of exempting small companies from statutory audit. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/583972/audit-exemption-small-companies-impact.pdf.
  • EFAA. (2019). Report Presents Evidence on the Value of Audit for SMEs in Europe, from https://www.efaa.com/news/the-value-of-sme-audit-is-central-to-the-public-interest.html, (20.06.2020).
  • Eilifsen, A., Knechel, W. R., & Wallage, P. (2001). Application of the Business Risk Audit Model: A Field Study. Accounting Horizons, 15(3), 193–207.
  • Erdem, B. (2020). Bağımsız Denetim Muafiyet Eşiklerinin Yolsuzluk Enedksi Üzerindeki Etkisi: Avrupa Birliği Ülkelerinde Bir Analiz., Mali Çözüm, 30(160), 143–162.
  • Fama, E.F., & Jensen, M. C. (1983a). Separation of ownership and control. Journal of Law & Economics, 26(2), 301– 326.
  • Fama, Eugene F., & Jensen, M. C. (1983b). Agency Problems and Residual Claims. The Journal of Law and Economics, 26(2), 327–349.
  • Firth, M., & Smith, A. (1992). Selection of auditor firms by companies in the new issue market. Applied Economics, 24(2), 247–255.
  • Francis, J. R. (2004). What do we know about audit quality?. The British Accounting Review, 36(4), 345–368.
  • Francis, J. R., Khurana, I. K., Martın, X., & Pereıra, R. (2011). The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities. Contemporary Accounting Research, 28(2), 487–516.
  • Francis, J. R., Maydew, E. L., & Sparks, H. C. (1999), The role of Big 6 auditors in the credible reporting of accruals. Auditing, 18(2), 17–34.
  • Glaser, B., & Strauss, A. (1967). The discovery of grounded theory: strategies for qualitative research, New York: Aldine Publishing Co.
  • Gökoğlan, K., & Tanç, A. (2018). Denetçi Bağımsızlığının Denetimin Katma Değeri Üzerine Etkisi, Muhasebe Bilim Dünyası Dergisi, (20), 377-390.
  • Hikmet, N. (2009). Preparation Of Non-Listed Companies For External Auditing. IX. Türkiye Muhasebe Denetimi Sempozyumu 9 Th Natıonal Symposıum On Audıtıng In Turkey, http://archive.ismmmo.org.tr/docs/SEMPOZYUMLAR/SEMPOZYUM_09/EN/6%20paralel%20oturum%204/3%20nazim%20hikmet.pdf.
  • Hope, O. K., Thomas, W., & Vyas, D. (2011). Financial credibility, ownership, and financing constraints in private firms. Journal of International Business Studies, 42(7), 935–957.
  • Hope, O.K., Langli, J. C., & Thomas, W. B. (2012). Agency conflicts and auditing in private firms. Accounting, Organizations and Society, 37(7), 500–517.
  • ICAEW. (2008). Stakeholders Expectation of Audit" Audit Quality Forum. https://www.icaew.com/-/media/corporate/files/technical/audit-and-assurance/audit-quality/audit-quality-forum-evolution/evolution-stakeholder-expectations-of-an-audit.ashx.
  • İvak, N. (2019). Denetimde Katma Değeri Arttırmaya Yönelik Atılan Adımlar. Denetimin Katma Değerinin Ölçülmesinde Güncel Yaklaşımlar Ve Zorluklar, https://istanbulymmo.org.tr/dosyalar/duyurular/201904018_19PanelProgrami.pdf.
  • Kamarudin, N., Abidin, Z. Z., & Smith, M. (2012). Audit exemption among SMEs in Malaysia. In Asian Review of Accounting, 20(2), 152–162.
  • Karjalainen, J. (2011). Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland. International Journal of Auditing, 15(1), 88–108.
  • KGK. (2017). 2017 Faaliyet Raporu. https://www.kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/YillikFaaliyetRaporlari/KGK_Faaliyet_Raporu_2017.pdf .
  • KGK. (2018). 2018 Faaliyet Raporu. https://www.kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/YillikFaaliyetRaporlari/KGK_Faaliyet_Raporu_2018.pdf.
  • KGK. (2019a). 2019 Faaliyet Raporu https://www.kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/YillikFaaliyetRaporlari/KGK_2019_Faaliyet_Raporu.pdf,
  • KGK. (2019b). 2019 Yıllık İnceleme Raporu. https://kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/Diger/YILLIK%20%C4%B0NCELEME%20RAPORU%202019.pdf.
  • KPMG. (2016a). Denetimin Değeri (Editör B.Koçer). https://assets.kpmg/content/dam/kpmg/pdf/2016/04/tr-denetimin-degeri-final-for-web.pdf,
  • KPMG. (2016b). Denetimin Değeri Yuvarlak Masa Toplantıları. https://home.kpmg/content/dam/kpmg/pdf/2016/05/tr-denetimin-degeri-round-table.pdf,
  • Lennox, C. (2005). Management ownership and audit firm size. Contemporary Accounting Research, 22(1), 205–227.
  • Montoya del Corte, J., Fernández Laviada, A., & Martínez García, F. J. (2014). Utilidad de la auditoría de cuentas: perspectiva de las PYMES en España. UCJC Business and Society Review view, 1(41), 80-97.
  • Niemi, L., Kinnunen, J., Ojala, H., & Troberg, P. (2012). Drivers of Voluntary Audit in Finland: To Be or Not to Be Audited?. Accounting and Business Research, 4(2), 169-196.
  • Niskanen, M., Karjalainen, J., & Niskanen, J. (2011). Demand for audit quality in private firms: Evidence on ownership effects. International Journal of Auditing, 15(1), 43–65.
  • Ojala, H., Collis, J., Kinnunen, J., Niemi, L., & Troberg, P. (2016). The Demand for Voluntary Audit in Micro-Companies: Evidence from Finland. International Journal of Auditing, 20(3), 267–277.
  • Oliverio, M. E., & Newman, B. (2005). Value of An External Audit Revisited. Faculty Working Papers. 48, http://digitalcommons.pace.edu/lubinfaculty_workingpapers/48,
  • Palazuelos Cobo, E., Montoya del Corte, J., & Herrero Crespo, Á. (2017). Determinantes de la continuidad en la contratación de la auditoría de forma voluntaria: evidencia para el caso de España, Revista de Contabilidad, 20(1), 63–72.
  • Svanström, T. (2013). Non-audit Services and Audit Quality: Evidence from Private Firms. European Accounting Review, 22(2), 337–366.
  • Vaicekauskas, D. (2014). Differences Between Audıt Quality Provided By International And Local Audit Firms: The Research On Audit Clients’ Perceptions In The Audit Market Of Lithuania", Ekonomika, 93(4), 157-173.
  • Van Tendeloo, B. ve Vanstraelen, A., (2008), "Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market", European Accounting Review, 17(3), (447–469)
  • Vanstraelen, A., & Schelleman, C. (2017). Auditing private companies: what do we know?". Accounting and Business Research, 47(5), 565–584.
  • Yıldırım, A., & Şimşek, H. (2016). Sosyal Bilimlerde Nitel Araştırma Yöntemleri (Genişletilmiş 10.Baskı), Ankara: Seçkin.
  • Yılmaz, S. (2019). Aile Şirketlerinde Bağımsız Denetim Algısını Tespit Etmeye Yönelik Bir Araştırma. (Yüksek Lisans Tezi), Nevşehir Hacı Bektaş Veli Üniversitesi, Sosyal Bilimler Enstitüsü.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Sayı
Yazarlar

Bülent KINAY (Sorumlu Yazar)
AKDENİZ ÜNİVERSİTESİ
0000-0001-9550-3193
Türkiye


Hüseyin DALGAR
BURDUR MEHMET AKİF ERSOY ÜNİVERSİTESİ
0000-0001-9743-3766
Türkiye

Yayımlanma Tarihi 1 Mart 2022
Başvuru Tarihi 3 Haziran 2021
Kabul Tarihi 5 Ekim 2021
Yayınlandığı Sayı Yıl 2022, Cilt 15, Sayı 1

Kaynak Göster

APA Kınay, B. & Dalgar, H. (2022). BAĞIMSIZ DENETİMİN ŞİRKET ÜZERİNDEKİ ETKİLERİNİN DEĞERLENDİRİLMESİ: KAYİK DIŞI ŞİRKETLERDE NİTEL BİR ANALİZ . Journal of Accounting and Taxation Studies , 15 (1) , 51-84 . DOI: 10.29067/muvu.947287

Creative Commons Lisansı

Bu eser Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı ile lisanslanmıştır.

Bu lisans, üçüncü kişilerin ticari olmayan amaçla eserinizden yararlanmasına, farklı bir sürüm oluşturmasına, geliştirmesine ya da eserinizin üzerine inşa ederek kendi eserlerini oluşturmasına izin verir. Ancak üçüncü kişilerin bu eserleri gayri-ticari olmak zorundadır ve üçüncü kişiler Dergimizde yayımlanan makalelerin yazarlarına atıfta bulunmak zorundadır.  

                                                                                                                                                           
Makale göndermek için https://dergipark.org.tr/tr/journal/591/submission/step/manuscript/new