The relationship between audit fees and audit committee characteristics: Evidence from Borsa İstanbul

Yıl 2023, Cilt: 16 Sayı: 2, 309 - 321, 30.04.2023

Serkan Terzi , İlker Kıymetli Şen

https://doi.org/10.25287/ohuiibf.1152369

Cited By: 2

Öz

This study examines the relationship between the audit fee announced by the companies traded in Borsa Istanbul and the audit committee characteristics. In the study, the audit committee characteristics were used as the total number of members, the number of female members, the number of independent members, the expertise of the members, their education level and the number of meetings. For this purpose, 205 companies traded in Borsa Istanbul in 2020 and 2021 were included in the analysis. Multiple linear regression analysis was used in the study. In the study, a significant and positive relationship was determined between the audit fee and the female members of the audit committee who were educated in the field of economics and administrative sciences. However, other hypotheses were rejected. In addition, a significant and positive relationship was determined between the company size, the independent auditor, and the audit fee.

Anahtar Kelimeler

Audit Fee, Audit Committee, Borsa Istanbul

Denetim ücreti ile denetim komitesinin karakteristikleri arasındaki ilişki: Borsa İstanbul örneği

Öz

Bu çalışmada Borsa İstanbul’da işlem gören şirketlerin açıkladığı denetim ücreti ile denetim komitesinin karakteristikleri arasındaki ilişki incelenmiştir. Çalışmada denetim komitesinin karakteristikleri olaraktoplam üye sayısı, kadın üye sayısı, bağımsız üye sayısı, üyelerin uzmanlıkları, eğitim düzeyleri ve yapılan toplantı sayısı kullanılmıştır. Bu amaçla Borsa İstanbul’da 2020 ve 2021 yıllarında işlem gören 205 şirket analize dahil edilmiştir. Çalışmada çoklu doğrusal regresyon analizi kullanılmıştır. Yapılan çalışmada denetim ücreti ile denetim komitesinde iktisadi ve idaribilimler alanında eğitim gören kadın üyeler arasında anlamlı ve pozitif ilişki tespit edilmiştir. Bunun yanında diğer hipotezler reddedilmiştir. Ayrıca şirketin büyüklüğüvebağımsız denetçi ile denetim ücreti arasında anlamlı ve pozitif ilişki tespit edilmiştir.

Anahtar Kelimeler

Denetim Ücreti, Denetim Komitesi, Borsa İstanbul

Kaynakça

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