An Investigation on Audit Fee Determinants: BIST 100 Case within Scope of Audit Revenues in Transparency Reports

Yıl 2022, Cilt: 30 Sayı: 51, 365 - 388, 31.01.2022

Merve Acar

https://doi.org/10.17233/sosyoekonomi.2022.01.18

Cited By: 1

Öz

This study aims to reveal the factors affecting independent audit fees on the basis of companies traded in the BIST (Borsa Istanbul) 100. Financial reports of 98 companies and transparency reports of audit firms were analysed in the frame of the auditee and auditor characteristics, and derivative instruments for 2013-2018 time period. When the characteristics of the client firms are evaluated, a significant positive relationship was reported between the size of the firm and the audit fees. On the other hand, the significant effect of the auditor’s opinion and audit tenure on the audit fees become prevalent within the scope of the auditor firms. In addition to these, significant positive relationship was reported between the number of derivative instruments and comprehensive income and audit revenues.

Anahtar Kelimeler

Audit Fee, Auditing, Audit Revenues, Derivatives, Comprehensive Income

Bağımsız Denetim Ücretlerini Etkileyen Faktörlere Yönelik Bir Araştırma: Şeffaflık Raporlarında Yer Alan Denetim Gelirleri Çerçevesinde BIST 100 Örneği

Öz

Bu çalışma BIST (Borsa İstanbul) 100’de işlem gören işletmeler bazında bağımsız denetim ücretlerini etkileyen faktörleri ortaya koymayı amaçlamaktadır. 2013-2018 dönemine ait finansal verileri incelenen 98 şirket ve bu şirketleri denetleyen denetim firmalarının şeffaflık raporları kullanılarak bağımsız denetim ücretlerini etkileyebilecek faktörler, denetlenen firmaya ve denetçi firmaya ait özellikler ile türev araç kullanımı çerçevesinde incelenmiştir. Denetlenen işletme özellikleri değerlendirildiğinde firma büyüklüğü ile denetim ücretleri arasında anlamlı pozitif ilişki raporlanmıştır. Denetim firması özellikleri kapsamında ise denetçi görüşü ile denetim firması ile çalışılan sürenin denetim ücretleri üzerinde anlamlı etkisi ön plana çıkmaktadır. Bu sonuçlara ek olarak, türev araç tutarı ve kapsamlı gelir ile denetim gelirleri arasında ise anlamlı pozitif ilişki raporlanmıştır.

Anahtar Kelimeler

Bağımsız Denetim Ücreti, Bağımsız Denetim, Bağımsız Denetim Gelirleri, Türev Araçlar, Kapsamlı Gelir

Kaynakça

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