ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ

Süheyla Gülgün Koyuncuoğlu

doi:10.33723/rs.413627

TR EN

ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ

Öz

Bu çalışmanın amacı, listelenen firmaların yıllık raporlarında ifşa edilen iç kontrol üzerindeki bilgi miktarının, kültür ve kurumsal çevreyle arasındaki ortaklığı deneysel olarak incelemektir. Bu amaçla 2005-2007 yılları arasında, 25 farklı ülkeden 815 belirgin f1irma için 2172 firmadan toplanan bir örnek kullanmıştır. İç kontrol ifşaat miktarı, kendiliğinden imal edilmiş, raporlanabilir yedi ayrı maddeyi kapsayan bir ifşaat dizinine bağlıdır. Araştırmadan elde edilen sonuçlar göstermektedir ki, hem kültür hem de kurumsal çevre, iki veya daha fazla millet ile ilgili çeşitliliği, şirketlerin yıllık raporlarında, firma karakteri denetiminden sonra ifşa ettikleri iç kontrol üzerindeki bilgi miktarı içinde açıklamaktadır. İç kontrol ifşaatı üzerine olan önceki çalışma, tek bir ülke ve sıklıkla Amerika Birleşik Devletleri üzerine odaklanmıştır. Bu çalışma ise, iki veya daha fazla millet ile ilgili iç kontrol ifşaatlarının belirleyici faktörlerini inceleyen ilk bildiridir.

Anahtar Kelimeler

Kurumsal Yönetim Kodları(kanunları),Kültür,İki veya Daha Fazla Millet İle İlgili,Kurumsal Çevre,İç Kontrol İfşaatı

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Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

Çeviri

Yazarlar

Süheyla Gülgün Koyuncuoğlu ^* Bu kişi benim
Türkiye

Yayımlanma Tarihi

25 Nisan 2018

Gönderilme Tarihi

8 Nisan 2018

Kabul Tarihi

17 Nisan 2018

Yayımlandığı Sayı

Yıl 2018 Cilt: 1 Sayı: 1

DOI

https://doi.org/10.33723/rs.413627

IZ

https://izlik.org/JA25JD42KH

APA

Koyuncuoğlu, S. G. (2018). ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ. R&S - Research Studies Anatolia Journal, 1(1), 11-34. https://doi.org/10.33723/rs.413627

AMA

1.Koyuncuoğlu SG. ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ. R&S - Research Studies Anatolia Journal. 2018;1(1):11-34. doi:10.33723/rs.413627

Chicago

Koyuncuoğlu, Süheyla Gülgün. 2018. “ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ”. R&S - Research Studies Anatolia Journal 1 (1): 11-34. https://doi.org/10.33723/rs.413627.

EndNote

Koyuncuoğlu SG (01 Nisan 2018) ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ. R&S - Research Studies Anatolia Journal 1 1 11–34.

IEEE

[1]S. G. Koyuncuoğlu, “ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ”, R&S - Research Studies Anatolia Journal, c. 1, sy 1, ss. 11–34, Nis. 2018, doi: 10.33723/rs.413627.

ISNAD

Koyuncuoğlu, Süheyla Gülgün. “ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ”. R&S - Research Studies Anatolia Journal 1/1 (01 Nisan 2018): 11-34. https://doi.org/10.33723/rs.413627.

JAMA

1.Koyuncuoğlu SG. ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ. R&S - Research Studies Anatolia Journal. 2018;1:11–34.

MLA

Koyuncuoğlu, Süheyla Gülgün. “ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ”. R&S - Research Studies Anatolia Journal, c. 1, sy 1, Nisan 2018, ss. 11-34, doi:10.33723/rs.413627.

Vancouver

1.Süheyla Gülgün Koyuncuoğlu. ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ. R&S - Research Studies Anatolia Journal. 01 Nisan 2018;1(1):11-34. doi:10.33723/rs.413627

R&S - Research Studies Anatolia Journal

https://dergipark.org.tr/rs

rsanatolia@gmail.com

ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ

ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ

Öz

Anahtar Kelimeler

The Impact of National Culture and Institutional Environment On Internal Control Disclosures

Öz

Anahtar Kelimeler

Kaynakça

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Birincil Dil

Konular

Bölüm

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Yayımlanma Tarihi

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Kabul Tarihi

Yayımlandığı Sayı

DOI

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