ULUSAL KÜLTÜR VE KURUMSAL ÇEVRENİN İÇ KONTROL İFŞAATINA ETKİSİ

Yıl 2018, Cilt: 1 Sayı: 1, 11 - 34, 25.04.2018

Süheyla Gülgün Koyuncuoğlu

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

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

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

Öz

The purpose of the present study is to empirically examine the association between, on the one hand, culture and the institutional environment and, on the other, the amount of information on internal control listed firms disclose in their annual reports. This study uses unique hand-collected data from a sample of 2,172 firmyear observations for 815 distinct firms from 25 countries for the period 2005 to 2007. The amount of internal control disclosure is based on a self-constructed disclosure index comprising seven separate reportable items. The results indicate that both culture and institutional environment explain cross-national variations in the amount of information on internal control firms disclose in their annual reports after controlling for firm characteristics. Prior work on internal control disclosure focused on single countries and typically the US. The paper is the first to examine determinants of internal control disclosure cross-nationally.

Anahtar Kelimeler

Corporate Governance Codes, Culture, Cross-National, Institutional Environment, Internal Control Disclosure, Voluntary Disclosure

Kaynakça

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