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Denetim kalitesinin vergiden kaçınma üzerindeki etkisi: Borsa İstanbul örneği

Yıl 2024, Cilt: 13 Sayı: 1, 38 - 51, 30.06.2024
https://doi.org/10.47934/tife.13.01.03

Öz

Bu çalışmanın amacı, denetim kalitesinin vergiden kaçınma üzerindeki etkisinin incelenmesidir. Bu amaçla, Borsa İstanbul’da 2009-2022 yılları arasında işlem gören 160 şirketin verileri kullanılmıştır. Araştırmada denetim kalitesinin ölçümünde denetçi büyüklüğü, denetim hizmet süresi ve denetçi rotasyonu kullanılmıştır. Vergiden kaçınma değişkenin ölçümünde ise cari dönem vergi gideri ile olması beklenen vergi gideri arasındaki farkların toplam aktife oranı (BTD) kullanılmıştır. Değişkenlerin geçerlilik ve güvenilirliklerinin testi amacıyla durağanlık ve çoklu bağlantı analizi yapılmıştır. Analize dahil edilen değişkenlerde birim kök ve değişkenler arasında çoklu bağlantı bulunmamaktadır. Araştırmada dirençli standart hatalar ile havuzlanmış OLS tahmincisi kullanılmıştır. Regresyon analizinden elde edilen bulgulara göre denetim kalitesinin ölçümünde kullanılan denetim firmasının büyüklüğü ile vergiden kaçınma arasında anlamlı bir ilişki tespit edilmiştir. Bunun yanında analize dahil edilen kontrol değişkenlerinin (aktif kârlılık oranı, finansal kaldıraç oranı) vergiden kaçınma üzerinde etkisi tespit edilmiştir.

Kaynakça

  • Afifa, M.M., Saleh, I.H. ve Haniah, F.F. (2023). Does earnings management mediate the relationship between audit quality and company performance? evidence from Jordan. Journal of Financial Reporting and Accounting, 21(3), 747-774.
  • Arandea, R.M. (2023). The effect of good corporate governance and company size on tax avoidance. Syntax Admiration, 4(7), 833-844.
  • Atıcı, R. ve Memiş, M.Ü. (2022). Denetçi rotasyonunun bağımsız denetim kalitesi üzerine etkisi: Borsa İstanbul’da bir uygulama. Muhasebe Bilim Dünyası Dergisi, 24(4). 852-880.
  • Bae, S.H. (2017). The association between corporate tax avoidance and audit efforts: evidence from Korea. The Journal of Applied Business Research, 33(1), 153-171.
  • Budiana, E. ve Kusuma, H. (2022). The relationship between gender diversity and tax avoidance practices. Research in Business & Social Science, 11(8), 241-250.
  • Breusch, T. ve Pagan, A. (1979). A simple test for heteroscedasticity and random coefficient variation. Econometrica, 47, 1287-1294.
  • DeAngelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199.
  • Dayanandan, A. ve Kuntluru, S. (2023). Mandatory auditor rotation and audit quality. International Journal of Accounting & Information Management, 31(4), 585-599.
  • Eshleman, J.D.i ve Guo, P. (2014). Do big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor?. Auditing: A Journal of Practice & Theory, 33(4), 197-219.
  • Francis, J.R. (2004). What do we know about audit quality?. The British Accounting Review, 36, 345-368.
  • Francis, J.R. ve Yu, M.D. (2009). Big 4 office size and audit quality. The Accounting Review, 84(5), 1521-1552.
  • Gaaya, S., Lakhal, N. ve Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? the moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731-744.
  • Guo, Y., Delaney, D. ve Ahmed, A. (2020). Is an auditor’s propensity to issue going concern opinions a valid measure of audit quality?. Australian Accounting Review, 93(30), 144-153.
  • Harris, R.D.F. ve Tzavalis, E. (1999). Inference for unit roots in dynamic panels where the time dimension is fixed. Journal of Econometrics, 91(2), 201-226.
  • Kalanjati, D.S., Nasution, D., Jonnergard, K. ve Sutedjo, S. (2019). Auditor rotations and audit quality: A perspective from cumulative number of audit partner and audit firm rotations. Asian Review of Accounting, 27(4), 639-660.
  • Kanagaretnam, K., Lee, J., Lim, C.Y. ve Lobo, G.J. (2016). Relation between auditor quality and corporate tax aggressiveness: implications of cross-country ınstitutional differences. Auditing: A Journal of Practice and Theory, 35(4). 105-135.
  • Khan, N. ve Chen, S. (2017). Mediating effects of audit quality on the relationship between audit firm rotation and tax avoidance. Journal of Applied Economics and Business Research, 7(4), 276-297.
  • Khan, M.T. ve Nawaz, F. (2023). Analysis of the effect of financial distress on tax avoidance during the covid-19 financial crisis: evidence from Pakistan. Review of Applied Management and Social Sciences, 6(1), 45-62.
  • Kıymetli Şen, İ. (2024). Denetim komitesinin yapısı ile vergiden kaçınma arasındaki ilişki: Türkiye örneği. Vergi Raporu Dergisi, (293), 101-109.
  • Kuncoro, B.W. ve Surjandari, D.A. (2023). The effect of audit fees, auditor specialization. auditor tenure on tax avoidance with audit opinion as a moderating variable. Journal of Economics, Finance and Accounting Studies, 5(1), 201-208.
  • Khurana, I.K, Lundstrom, N.G. ve Raman, K.K. (2021). PCAOB ınspections and the differential audit quality effect for big 4 and non–big 4 US auditors. Contemporary Accounting Research, 38(1), 376-411.
  • Lee, R.J. ve Kao, H.S. (2018). The impacts of IFRSs and auditor on tax avoidance. Advances in Management & Applied Economics, 8(6), 17-53.
  • Lei, G., Wang, W., Yu, J. ve Chan, K.C. (2022). Cultural diversity and corporate tax avoidance: evidence from Chinese private enterprises. Journal of Business Ethics, 176(2), 357-379.
  • Lestari, N. ve Nedya, S. (2019). The effect of audit quality on tax avoidance. Advances in Social Science, Education and Humanities Research, (354), 329-333.
  • Liu, C., Xu, C. ve Wang, X. (2021). Mandatory audit partner’s rotation and corporate tax avoidance: early evidence from form AP disclosure. Journal of Corporate Accounting & Finance, 32(2), 102-113.
  • Liu, W.P., Ma, M., Liu, Z. ve So, C.Y. (2022). Auditor tax expertise and corporate tax avoidance tax avoidance: evidence from Taiwan. Journal of Corporate Accounting & Finance, 34(3), 96-108.
  • Lungu, C., Burca, V., Bunget, O.C. ve Dumıirescu, A.C. (2023). The association between audit quality and corporate tax avoidance. A bibliometric review of literature and early evidence on the European Union, from the perspective of tax-related key audit matters disclosure. Journal of Risk and Financial Management, (16), 1-14.
  • Mocanu, M., Constantin, S.B. ve Raaileanu, V. (2021). Determinants of tax avoidance: evidence on profit tax-paying companies in Romania. Economic Research-Ekonomska Istraživanja, 34(1), 2013-2033.
  • Öztürkçü Akçay, A. (2020). Vergiden kaçınma ve firma performansı: Borsa İstanbul üzerine bir inceleme. Finans Politik & Ekonomik Yorumlar, (654), 159-173.
  • Panagaribna, D., Marundha, A. ve Mulyadi. (2022). The ımpact of tax avoidance and audit quality on tax amnesty program. Journal of Management, 15(3), 445-464.
  • Rajgopal, S., Srinivasan, S. ve Zheng, X. (2021). Measuring audit quality. Review of Accounting Studies, 26, 559–619
  • Rizkiana ve Suripto. (2022). The Effect of audit quality and accounting conservatism on tax avoidance in companies that are members of the Sri Kehati Index. The Journal of JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi, 6(3), 345-355.
  • Rizqia, A. ve Lastiati, A. (2021). Audit quality and tax avoidance the role of ındependent commissioners and audit committee's financial expertise. Journal of Accounting Auditing and Business, 4(1), 14-31.
  • Soliman, M.M. ve Elsalam, M.A. (2012). Corporate governance practices and audit quality: an empirical study of the listed companies in Egypt. World Academy of Science, Engineering and Technology, (71), 1292-1297.
  • Soltani, L. (2022). The quality effect of auditing on tax compliance: evidence from Tunisian context. International Journal of Economics and Financial Issues, 12(1), 24-27.
  • Şengül Çelikay, D. (2019). Muhasebe perspektifinden vergiden kaçınma kavramı. Muhasebe ve Vergi Uygulamaları Dergisi, 12(2), 353-376.
  • Şengül Çelikay, D. ve Yılancı, F.M. (2019). Kurumsal yönetim & vergiden kaçınma ilişkisi: BİST işletmeleri üzerine bir inceleme. Mali Çözüm Dergisi, 29(155), 13-32.
  • Taherinia, M., Abdi, M. ve Dormishi, M. (2022). Tax avoidance and the auditor's opinion: the role of uncertainty and government ownership: evidence from the stock market of Iran. Australasian Accounting, Business and Finance Journal, 16(3), 73-94.
  • Terzi, S. ve Kıymetli Şen, İ. (2023a). Kilit denetim konuları raporlamasının denetim kalitesine etkisi: Türkiye'ye ilişkin bulgular. Muhasebe ve Denetime Bakış Dergisi, 22(68), 59-74.
  • Terzi, S. ve Kıymetli Şen, İ. (2023b). Denetim ücreti ile denetim komitesinin karakteristikleri arasındaki ilişki: Borsa İstanbul örneği. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 16(2), 309-321.
  • Terzi, S., Kıymetli Şen, İ. ve Özkan, Ö. (2022). Denetim kalitesi ile denetim ücreti arasındaki ilişki: Türkiye’ye ilişkin bulgular. Mali Çözüm Dergisi, 32(172), 103-116.
  • Terzi, S., Kıymetli Şen, İ. ve Solak, B. (2014). Kurumsal yönetim uygulamalarının denetim kalitesine etkisi: Borsa İstanbul’da ampirik bir araştırma. Uluslararası Yönetim İktisat ve İşletme Dergisi, 10(23), 191-206.
  • Yaroğlu, Z. ve Kurt, G. (2023). Denetim kalitesi göstergeleri ve bir model önerisi: Borsa İstanbul örneği. Muhasebe ve Vergi Uygulamaları Dergisi, 16(1), 125-155.
  • Yerdelen Tatoğlu, F. (2021). Panel veri ekonometrisi (6. Baskı). Beta Yayınları.
  • Zain, R.P., Sumarta, N.H. ve Amidjava, P.G. (2022). Auditor characteristics on tax avoidance by non-financial companies: evidence from the Indonesia Stock Exchange. Jurnal Akuntansi dan Auditing Indonesia, 26(2), 203-210.
  • Wang, K.J. ve Tuttle, B.M. (2009). The ımpact of auditor rotation on auditor–client negotiation. Accounting, Organizations and Society, 34(2), 222-243.
  • Wooldridge, J.M. (2002). Econometric analysis of cross section and panel data. MIT Press.

The effect of audit quality on tax avoidance: the case of Borsa Istanbul

Yıl 2024, Cilt: 13 Sayı: 1, 38 - 51, 30.06.2024
https://doi.org/10.47934/tife.13.01.03

Öz

The purpose of this study is to examine the effect of audit quality on tax avoidance. For this purpose, data from 160 companies traded on Borsa Istanbul from 2009 to 2022 was used. In the study, auditor size, audit tenure, and auditor rotation were used to measure audit quality. In measuring the tax avoidance variable, book-tax differences (BTD) were utilised. Stationarity and multicollinearity analyses were carried out to test the validity and reliability of the variables. There is no unit root or multicollinearity between the variables included in the analysis. The pooled OLS estimator with robust standard errors was used in the research. According to the findings obtained from the regression analysis, a significant relationship was detected between the auditor size used in measuring audit quality and tax avoidance. In addition, the control variables included in the analysis (return on assets ratio, financial leverage ratio) were found to have an effect on tax avoidance.

Kaynakça

  • Afifa, M.M., Saleh, I.H. ve Haniah, F.F. (2023). Does earnings management mediate the relationship between audit quality and company performance? evidence from Jordan. Journal of Financial Reporting and Accounting, 21(3), 747-774.
  • Arandea, R.M. (2023). The effect of good corporate governance and company size on tax avoidance. Syntax Admiration, 4(7), 833-844.
  • Atıcı, R. ve Memiş, M.Ü. (2022). Denetçi rotasyonunun bağımsız denetim kalitesi üzerine etkisi: Borsa İstanbul’da bir uygulama. Muhasebe Bilim Dünyası Dergisi, 24(4). 852-880.
  • Bae, S.H. (2017). The association between corporate tax avoidance and audit efforts: evidence from Korea. The Journal of Applied Business Research, 33(1), 153-171.
  • Budiana, E. ve Kusuma, H. (2022). The relationship between gender diversity and tax avoidance practices. Research in Business & Social Science, 11(8), 241-250.
  • Breusch, T. ve Pagan, A. (1979). A simple test for heteroscedasticity and random coefficient variation. Econometrica, 47, 1287-1294.
  • DeAngelo, L.E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199.
  • Dayanandan, A. ve Kuntluru, S. (2023). Mandatory auditor rotation and audit quality. International Journal of Accounting & Information Management, 31(4), 585-599.
  • Eshleman, J.D.i ve Guo, P. (2014). Do big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor?. Auditing: A Journal of Practice & Theory, 33(4), 197-219.
  • Francis, J.R. (2004). What do we know about audit quality?. The British Accounting Review, 36, 345-368.
  • Francis, J.R. ve Yu, M.D. (2009). Big 4 office size and audit quality. The Accounting Review, 84(5), 1521-1552.
  • Gaaya, S., Lakhal, N. ve Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? the moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731-744.
  • Guo, Y., Delaney, D. ve Ahmed, A. (2020). Is an auditor’s propensity to issue going concern opinions a valid measure of audit quality?. Australian Accounting Review, 93(30), 144-153.
  • Harris, R.D.F. ve Tzavalis, E. (1999). Inference for unit roots in dynamic panels where the time dimension is fixed. Journal of Econometrics, 91(2), 201-226.
  • Kalanjati, D.S., Nasution, D., Jonnergard, K. ve Sutedjo, S. (2019). Auditor rotations and audit quality: A perspective from cumulative number of audit partner and audit firm rotations. Asian Review of Accounting, 27(4), 639-660.
  • Kanagaretnam, K., Lee, J., Lim, C.Y. ve Lobo, G.J. (2016). Relation between auditor quality and corporate tax aggressiveness: implications of cross-country ınstitutional differences. Auditing: A Journal of Practice and Theory, 35(4). 105-135.
  • Khan, N. ve Chen, S. (2017). Mediating effects of audit quality on the relationship between audit firm rotation and tax avoidance. Journal of Applied Economics and Business Research, 7(4), 276-297.
  • Khan, M.T. ve Nawaz, F. (2023). Analysis of the effect of financial distress on tax avoidance during the covid-19 financial crisis: evidence from Pakistan. Review of Applied Management and Social Sciences, 6(1), 45-62.
  • Kıymetli Şen, İ. (2024). Denetim komitesinin yapısı ile vergiden kaçınma arasındaki ilişki: Türkiye örneği. Vergi Raporu Dergisi, (293), 101-109.
  • Kuncoro, B.W. ve Surjandari, D.A. (2023). The effect of audit fees, auditor specialization. auditor tenure on tax avoidance with audit opinion as a moderating variable. Journal of Economics, Finance and Accounting Studies, 5(1), 201-208.
  • Khurana, I.K, Lundstrom, N.G. ve Raman, K.K. (2021). PCAOB ınspections and the differential audit quality effect for big 4 and non–big 4 US auditors. Contemporary Accounting Research, 38(1), 376-411.
  • Lee, R.J. ve Kao, H.S. (2018). The impacts of IFRSs and auditor on tax avoidance. Advances in Management & Applied Economics, 8(6), 17-53.
  • Lei, G., Wang, W., Yu, J. ve Chan, K.C. (2022). Cultural diversity and corporate tax avoidance: evidence from Chinese private enterprises. Journal of Business Ethics, 176(2), 357-379.
  • Lestari, N. ve Nedya, S. (2019). The effect of audit quality on tax avoidance. Advances in Social Science, Education and Humanities Research, (354), 329-333.
  • Liu, C., Xu, C. ve Wang, X. (2021). Mandatory audit partner’s rotation and corporate tax avoidance: early evidence from form AP disclosure. Journal of Corporate Accounting & Finance, 32(2), 102-113.
  • Liu, W.P., Ma, M., Liu, Z. ve So, C.Y. (2022). Auditor tax expertise and corporate tax avoidance tax avoidance: evidence from Taiwan. Journal of Corporate Accounting & Finance, 34(3), 96-108.
  • Lungu, C., Burca, V., Bunget, O.C. ve Dumıirescu, A.C. (2023). The association between audit quality and corporate tax avoidance. A bibliometric review of literature and early evidence on the European Union, from the perspective of tax-related key audit matters disclosure. Journal of Risk and Financial Management, (16), 1-14.
  • Mocanu, M., Constantin, S.B. ve Raaileanu, V. (2021). Determinants of tax avoidance: evidence on profit tax-paying companies in Romania. Economic Research-Ekonomska Istraživanja, 34(1), 2013-2033.
  • Öztürkçü Akçay, A. (2020). Vergiden kaçınma ve firma performansı: Borsa İstanbul üzerine bir inceleme. Finans Politik & Ekonomik Yorumlar, (654), 159-173.
  • Panagaribna, D., Marundha, A. ve Mulyadi. (2022). The ımpact of tax avoidance and audit quality on tax amnesty program. Journal of Management, 15(3), 445-464.
  • Rajgopal, S., Srinivasan, S. ve Zheng, X. (2021). Measuring audit quality. Review of Accounting Studies, 26, 559–619
  • Rizkiana ve Suripto. (2022). The Effect of audit quality and accounting conservatism on tax avoidance in companies that are members of the Sri Kehati Index. The Journal of JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi, 6(3), 345-355.
  • Rizqia, A. ve Lastiati, A. (2021). Audit quality and tax avoidance the role of ındependent commissioners and audit committee's financial expertise. Journal of Accounting Auditing and Business, 4(1), 14-31.
  • Soliman, M.M. ve Elsalam, M.A. (2012). Corporate governance practices and audit quality: an empirical study of the listed companies in Egypt. World Academy of Science, Engineering and Technology, (71), 1292-1297.
  • Soltani, L. (2022). The quality effect of auditing on tax compliance: evidence from Tunisian context. International Journal of Economics and Financial Issues, 12(1), 24-27.
  • Şengül Çelikay, D. (2019). Muhasebe perspektifinden vergiden kaçınma kavramı. Muhasebe ve Vergi Uygulamaları Dergisi, 12(2), 353-376.
  • Şengül Çelikay, D. ve Yılancı, F.M. (2019). Kurumsal yönetim & vergiden kaçınma ilişkisi: BİST işletmeleri üzerine bir inceleme. Mali Çözüm Dergisi, 29(155), 13-32.
  • Taherinia, M., Abdi, M. ve Dormishi, M. (2022). Tax avoidance and the auditor's opinion: the role of uncertainty and government ownership: evidence from the stock market of Iran. Australasian Accounting, Business and Finance Journal, 16(3), 73-94.
  • Terzi, S. ve Kıymetli Şen, İ. (2023a). Kilit denetim konuları raporlamasının denetim kalitesine etkisi: Türkiye'ye ilişkin bulgular. Muhasebe ve Denetime Bakış Dergisi, 22(68), 59-74.
  • Terzi, S. ve Kıymetli Şen, İ. (2023b). Denetim ücreti ile denetim komitesinin karakteristikleri arasındaki ilişki: Borsa İstanbul örneği. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 16(2), 309-321.
  • Terzi, S., Kıymetli Şen, İ. ve Özkan, Ö. (2022). Denetim kalitesi ile denetim ücreti arasındaki ilişki: Türkiye’ye ilişkin bulgular. Mali Çözüm Dergisi, 32(172), 103-116.
  • Terzi, S., Kıymetli Şen, İ. ve Solak, B. (2014). Kurumsal yönetim uygulamalarının denetim kalitesine etkisi: Borsa İstanbul’da ampirik bir araştırma. Uluslararası Yönetim İktisat ve İşletme Dergisi, 10(23), 191-206.
  • Yaroğlu, Z. ve Kurt, G. (2023). Denetim kalitesi göstergeleri ve bir model önerisi: Borsa İstanbul örneği. Muhasebe ve Vergi Uygulamaları Dergisi, 16(1), 125-155.
  • Yerdelen Tatoğlu, F. (2021). Panel veri ekonometrisi (6. Baskı). Beta Yayınları.
  • Zain, R.P., Sumarta, N.H. ve Amidjava, P.G. (2022). Auditor characteristics on tax avoidance by non-financial companies: evidence from the Indonesia Stock Exchange. Jurnal Akuntansi dan Auditing Indonesia, 26(2), 203-210.
  • Wang, K.J. ve Tuttle, B.M. (2009). The ımpact of auditor rotation on auditor–client negotiation. Accounting, Organizations and Society, 34(2), 222-243.
  • Wooldridge, J.M. (2002). Econometric analysis of cross section and panel data. MIT Press.
Toplam 47 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Finansal Muhasebe, Muhasebe, Denetim ve Mali Sorumluluk (Diğer)
Bölüm Araştırma Makalesi
Yazarlar

Serkan Terzi 0000-0003-0151-8082

Erken Görünüm Tarihi 12 Haziran 2024
Yayımlanma Tarihi 30 Haziran 2024
Gönderilme Tarihi 27 Şubat 2024
Kabul Tarihi 8 Mayıs 2024
Yayımlandığı Sayı Yıl 2024 Cilt: 13 Sayı: 1

Kaynak Göster

APA Terzi, S. (2024). Denetim kalitesinin vergiden kaçınma üzerindeki etkisi: Borsa İstanbul örneği. Trakya Üniversitesi İktisadi Ve İdari Bilimler Fakültesi E-Dergi, 13(1), 38-51. https://doi.org/10.47934/tife.13.01.03

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