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FACTORS AFFECTING KEY AUDIT MATTERS: BIST SME CASE

Yıl 2021, Sayı: 32, 87 - 106, 17.09.2021

İdris Varıcı Fevziye Kalıpçı Çağıran

https://doi.org/10.18092/ulikidince.905561
Cited By: 3

Öz

Anahtar Kelimeler

Key Audit Matter Audit Report Factors BIST SME

Kaynakça

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KİLİT DENETİM KONULARINA ETKİ EDEN FAKTÖRLER: BIST KOBİ ÖRNEĞİ

Yıl 2021, Sayı: 32, 87 - 106, 17.09.2021

İdris Varıcı Fevziye Kalıpçı Çağıran

https://doi.org/10.18092/ulikidince.905561
Cited By: 3

Öz

Son yıllarda denetim raporlarına olan güvenin azalması, işletme skandallarının ve denetim şirketlerine açılan davaların artması nedeniyle düzenleyici kuruluşlar harekete geçmiş, denetim raporlarında birtakım yenilikler yapılmıştır. Bu yeniliklerin en önemlilerinden biri kilit denetim konularının bağımsız denetim raporlarında açıklanması gerekliliğidir. Bu gereklilikle birlikte kilit denetim konuları denetim alanında araştırılacak temel konulardan biri haline gelmiştir.
Denetçinin muhakemesi doğrultusunda belirlenmekte olan kilit denetim konuları farklı işletmelerde farklı sayıda raporlanabilmektedir. Bu anlamda açıklanan kilit denetim konusu sayısına etki edebilecek birtakım faktörlerin olduğu düşünülmektedir. Bu çalışmanın amacı denetim raporlarında yer alan kilit denetim konularını nicelik bakımdan etkileyen faktörleri tespit etmektir. Bu amaçla BIST KOBİ Sanayi Endeksinde işlem gören işletmelerin denetim ve finansal raporları analiz edilmiştir. Araştırmanın sonunda açıklanan kilit denetim konusu sayısına denetçi türünün, işletme büyüklüğünün ve likidite açısından cari oranın etki ettiği tespit edilmiştir.

Anahtar Kelimeler

Kilit Denetim Konusu Denetim Raporu Faktörler BIST KOBİ

Kaynakça

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  • Keskin, D. A., Tutar, S., Öktem, B. ve Akçay, B. (2020). ARI Okunabilirlik Endeksine göre Cinsiyetin Kilit Denetim Konularının Okunabilirliği Üzerine Etkisi: Sektörel Bir İnceleme, Marmara Üniversitesi Sosyal Bilimler Enstitüsü Öneri Dergisi, 15(53), 209-228.
  • Keskin, D. A., Tutar, S., Öktem, B. ve Akçay, B. (2020). ARI Okunabilirlik Endeksine göre Cinsiyetin Kilit Denetim Konularının Okunabilirliği Üzerine Etkisi: Sektörel Bir İnceleme, Marmara Üniversitesi Sosyal Bilimler Enstitüsü Öneri Dergisi, 15(53), 209-228.
  • Kitiwong, W. ve Srijunpetch, S. (2019). Cultural Influences On The Disclosures of Key Audit Matters. Journal of Accounting Professional, 15(46), 45-63.
  • Kitiwong, W. ve Srijunpetch, S. (2019). Cultural Influences On The Disclosures of Key Audit Matters. Journal of Accounting Professional, 15(46), 45-63.
  • Klueber, J., Gold, A. ve Pott, C. (2018). Do Key Audit Matters Impact Financial Reporting Behavior? https://ssrn.com/abstract=3210475 (20.03.2021).
  • Klueber, J., Gold, A. ve Pott, C. (2018). Do Key Audit Matters Impact Financial Reporting Behavior? https://ssrn.com/abstract=3210475 (20.03.2021).
  • Kyriakou, M. I. ve Dimitras, A. I. (2018). Impact of Auditor Tenure on Audit Quality: European Evidence. Investment Management and Financial Innovations, (1), 374-386.
  • Kyriakou, M. I. ve Dimitras, A. I. (2018). Impact of Auditor Tenure on Audit Quality: European Evidence. Investment Management and Financial Innovations, (1), 374-386.
  • Leung, P. ve Chau, G. (2001). The Problematic Relationship Between Audit Reporting and Audit Expectations: Some Evidence From Hong Kong. Advances in International Accounting, 14, 181-200.
  • Leung, P. ve Chau, G. (2001). The Problematic Relationship Between Audit Reporting and Audit Expectations: Some Evidence From Hong Kong. Advances in International Accounting, 14, 181-200.
  • Li, H. (2017). The Benefit of Adding Key Audit Matters to the Auditing Report. Proceedings of the 2017 2nd International Conference on Education, Management Science and Economics (ICEMSE 2017). Singapore. https://www.atlantis-press.com/proceedings/icemse-17/25888161 (Erişim: 18.03.2021).
  • Li, H. (2017). The Benefit of Adding Key Audit Matters to the Auditing Report. Proceedings of the 2017 2nd International Conference on Education, Management Science and Economics (ICEMSE 2017). Singapore. https://www.atlantis-press.com/proceedings/icemse-17/25888161 (Erişim: 18.03.2021).
  • Li, H. (2020). A Study of Key Audit Matters Disclosure. Modern Economy, 11, 399-406.
  • Li, H. (2020). A Study of Key Audit Matters Disclosure. Modern Economy, 11, 399-406.
  • Masoud, N. (2017). An empirical Study of Audit Expectation-Performance Gap: The Case of Libya. Research in International Business and Finance Volume, 41, 1-15.
  • Masoud, N. (2017). An empirical Study of Audit Expectation-Performance Gap: The Case of Libya. Research in International Business and Finance Volume, 41, 1-15.
  • Mensah, B. K. A. (2019). The Effect of Audit Committee Effectiveness and Audit Quality on Corporate Voluntary Disclosure Quality. African Journal of Economic and Management Studies, 10(1), 17-31.
  • Mensah, B. K. A. (2019). The Effect of Audit Committee Effectiveness and Audit Quality on Corporate Voluntary Disclosure Quality. African Journal of Economic and Management Studies, 10(1), 17-31.
  • Meyers, J., Meyers, L. ve Omer, T. (2003). Exploring The Term Of The Auditor-Client Relationship And The Quality Ofearnings: A Case For Mandatory Auditor Rotation?. The Accounting Review, (July), 779–799.
  • Meyers, J., Meyers, L. ve Omer, T. (2003). Exploring The Term Of The Auditor-Client Relationship And The Quality Ofearnings: A Case For Mandatory Auditor Rotation?. The Accounting Review, (July), 779–799.
  • Lee, W. M. ve Phua, L. K. (2019). Disclosures Of Key Audit Matters To Curb Information Asymmetry. International Journal of Accounting, Finance and Business, 4(24), 1-12.
  • Lee, W. M. ve Phua, L. K. (2019). Disclosures Of Key Audit Matters To Curb Information Asymmetry. International Journal of Accounting, Finance and Business, 4(24), 1-12.
  • Njenga, S. T. (2019). An Examination of the Determinants of Key Audit Matters Reported By Companies Listed In the Nairobi Securities Exchange (Thesis, Strathmore University). https://su-plus.strathmore.edu/handle/11071/6586 (Erişim: 07.03.2021).
  • Njenga, S. T. (2019). An Examination of the Determinants of Key Audit Matters Reported By Companies Listed In the Nairobi Securities Exchange (Thesis, Strathmore University). https://su-plus.strathmore.edu/handle/11071/6586 (Erişim: 07.03.2021).
  • Oghuvwu, M.E. ve Orakwue, A.C. (2019). Determinants of Key Audit Matters Disclosure. Accounting and Taxation Review, 3(3), 69-77.
  • Oghuvwu, M.E. ve Orakwue, A.C. (2019). Determinants of Key Audit Matters Disclosure. Accounting and Taxation Review, 3(3), 69-77.
  • Pérez Pérez, Y., Camacho Miñano M.M. ve Segovia-Vargas M.J. (2021). Risk on Financial Reporting In the Context of The New Audit Report in Spain. Revista de Contabilidad Spanish Accounting Review, 24 (1), 48-61.
  • Pérez Pérez, Y., Camacho Miñano M.M. ve Segovia-Vargas M.J. (2021). Risk on Financial Reporting In the Context of The New Audit Report in Spain. Revista de Contabilidad Spanish Accounting Review, 24 (1), 48-61.
  • Pham, N. K., Duong, H. N., Pham, T. Q., ve Ho, N. T. T. (2017). Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies In Vietnam. Asian Journal of Finance & Accounting, 9(1), 429-447.
  • Pham, N. K., Duong, H. N., Pham, T. Q., ve Ho, N. T. T. (2017). Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies In Vietnam. Asian Journal of Finance & Accounting, 9(1), 429-447.
  • Pinto, I., ve Morais, A. (2019). What Matters In Disclosures of Key Audit Matters: Evidence From Europe. Journal of International Financial Management and Accounting, 30(2), 145-162.
  • Pinto, I., ve Morais, A. (2019). What Matters In Disclosures of Key Audit Matters: Evidence From Europe. Journal of International Financial Management and Accounting, 30(2), 145-162.
  • Porter B. (1993). An Empirical Study of the Audit Expectation-Performance Gap, Accounting and Business Research Volume, 24 (93),49-68.
  • Porter B. (1993). An Empirical Study of the Audit Expectation-Performance Gap, Accounting and Business Research Volume, 24 (93),49-68.
  • Pries, F., ve Scott, S. (2018). Costs and Benefits of Key Audit Matter Reporting For Smaller Public Entities: The Australian Experience. College of Business and Economics, University of Guelph, Canada, 31(2), 1-9.
  • Pries, F., ve Scott, S. (2018). Costs and Benefits of Key Audit Matter Reporting For Smaller Public Entities: The Australian Experience. College of Business and Economics, University of Guelph, Canada, 31(2), 1-9.
  • Qawqzeh, H. K., Endut, W. A., Rashid, N., Johari, R. J., Hamid, N. A., ve Rasit, Z. A. (2018). Auditor Tenure, Audit Firm Rotation and Audit Quality In Malaysia: A Literatüre Review. International Journal of Academic Research in Business and Social Sciences, 8 (12), 1314–1324.
  • Qawqzeh, H. K., Endut, W. A., Rashid, N., Johari, R. J., Hamid, N. A., ve Rasit, Z. A. (2018). Auditor Tenure, Audit Firm Rotation and Audit Quality In Malaysia: A Literatüre Review. International Journal of Academic Research in Business and Social Sciences, 8 (12), 1314–1324.
  • Salehi, M., Fakhri Mahmoudi, M.R. ve Daemi Gah, A. (2019), A Meta-Analysis Approach For Determinants of Effective Factors on Audit Quality: Evidence From Emerging Market, Journal of Accounting in Emerging Economies, 9(2), 287-312.
  • Salehi, M., Fakhri Mahmoudi, M.R. ve Daemi Gah, A. (2019), A Meta-Analysis Approach For Determinants of Effective Factors on Audit Quality: Evidence From Emerging Market, Journal of Accounting in Emerging Economies, 9(2), 287-312.
  • Sarısoy, Ö. ve Kepçe, N. (2019). Bağımsız Denetim Raporunda Kilit Denetim Konularına Yer Verilmesi ve Beklenti Farkları. Mali Çözüm Dergisi, 29 (153), 39-66.
  • Sarısoy, Ö. ve Kepçe, N. (2019). Bağımsız Denetim Raporunda Kilit Denetim Konularına Yer Verilmesi ve Beklenti Farkları. Mali Çözüm Dergisi, 29 (153), 39-66.
  • Sierra-Garcia, L., Gambetta, N., García-Benau, M. A., ve Orta-Pérez, M. (2019). Understanding the Determinants of The Magnitude Of Entity-Level Risk and Account-Level Risk Key Audit Matters: The Case of the United Kingdom. The British Accounting Review, 51(3), 227–240.
  • Sierra-Garcia, L., Gambetta, N., García-Benau, M. A., ve Orta-Pérez, M. (2019). Understanding the Determinants of The Magnitude Of Entity-Level Risk and Account-Level Risk Key Audit Matters: The Case of the United Kingdom. The British Accounting Review, 51(3), 227–240.
  • Suttipun, M. (2020). Factors Influencing Key Audit Matters Reporting in Thailand, Asian Journal of Accounting Perspectives, 13(1), 26-39.
  • Suttipun, M. (2020). Factors Influencing Key Audit Matters Reporting in Thailand, Asian Journal of Accounting Perspectives, 13(1), 26-39.
  • Taylor, D. ve Liu, J. (2008). Legitimacy and Corporate Governance Determinants Of Executives’ Remuneration Disclosures. Corporate Governance, 8(2), 59–72.
  • Taylor, D. ve Liu, J. (2008). Legitimacy and Corporate Governance Determinants Of Executives’ Remuneration Disclosures. Corporate Governance, 8(2), 59–72.
  • Temiz H., Acar M. ve Durmaz Ş. (2020). Kilit Denetim Konularının Denetim Raporlarının Bilgilendiriciliği ve Güvenilirliği Üzerindeki Etkisi: Profesyonel Olmayan Yatırımcılar Üzerine Bir Araştırma, Ida Academia Muhasebe ve Maliye Dergisi, 3(1), 20-41.
  • Temiz H., Acar M. ve Durmaz Ş. (2020). Kilit Denetim Konularının Denetim Raporlarının Bilgilendiriciliği ve Güvenilirliği Üzerindeki Etkisi: Profesyonel Olmayan Yatırımcılar Üzerine Bir Araştırma, Ida Academia Muhasebe ve Maliye Dergisi, 3(1), 20-41.
  • Teraman, Ö. ve Çelik, B. (2019). Kilit Denetim Konularının Bağımsız Denetim Raporuna Yansıtılması: Bağımsız Denetçileri Etkilemesi Üzerine Bir Araştırma. Çukurova Üniversitesi İİBF Dergisi, 23 (1), 49-61.
  • Teraman, Ö. ve Çelik, B. (2019). Kilit Denetim Konularının Bağımsız Denetim Raporuna Yansıtılması: Bağımsız Denetçileri Etkilemesi Üzerine Bir Araştırma. Çukurova Üniversitesi İİBF Dergisi, 23 (1), 49-61.
  • Trpeska, M., Atanasovski, A., ve Lazarevska, Z.B. (2017). The Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks. Accounting and Management Information Systems, 16(4), 455-471.
  • Trpeska, M., Atanasovski, A., ve Lazarevska, Z.B. (2017). The Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks. Accounting and Management Information Systems, 16(4), 455-471.
  • Uzay, Ş. ve Köylü, Ç. 2018. Kilit Denetim Konuları: Borsa İstanbul Üzerine Bir Araştırma, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 52(1), 47-70.
  • Uzay, Ş. ve Köylü, Ç. 2018. Kilit Denetim Konuları: Borsa İstanbul Üzerine Bir Araştırma, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 52(1), 47-70.
  • Vanstraelen, A., Schelleman, C., Meuwissen, R., and Hofmann, I., (2012). The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions. European Accounting Review, 21 (2), 193–215.
  • Vanstraelen, A., Schelleman, C., Meuwissen, R., and Hofmann, I., (2012). The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions. European Accounting Review, 21 (2), 193–215.
  • Velte, P. (2018). Does Gender Diversity In The Audit Committee İnfluence Key Audit Matters’ Readability In The Audit Report? UK Evidence. Corporate Social Responsibility and Environmental Management, 25(3), 748–755.
  • Velte, P. (2018). Does Gender Diversity In The Audit Committee İnfluence Key Audit Matters’ Readability In The Audit Report? UK Evidence. Corporate Social Responsibility and Environmental Management, 25(3), 748–755.
  • Vik, C. ve Walter, M.C. (2017). The reporting practices of key audit matters in the big five audit firms in Norway (Master’s Dissertation), BI Norwegian Business School, Oslo, https://biopen.bi.no/bi-xmlui/bitstream/handle/11250/2482937/1721446.pdf?sequence=8&isAllowed=y (Erişim: 17.03.2021).
  • Vik, C. ve Walter, M.C. (2017). The reporting practices of key audit matters in the big five audit firms in Norway (Master’s Dissertation), BI Norwegian Business School, Oslo, https://biopen.bi.no/bi-xmlui/bitstream/handle/11250/2482937/1721446.pdf?sequence=8&isAllowed=y (Erişim: 17.03.2021).
  • Waluyo, W. (2017), Firm Size, Firm Age, and Firm Growth on Corporate Social Responsibility In Indonesia: The Case of Real Estate Companies. European Research Studies, 20(4A),360-369.
  • Waluyo, W. (2017), Firm Size, Firm Age, and Firm Growth on Corporate Social Responsibility In Indonesia: The Case of Real Estate Companies. European Research Studies, 20(4A),360-369.
  • Wang, L., ve Zhu, L. (2018). State Ownership, Auditor Rotation and Audit Quality. Paper presented at the 2nd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2018), Advances in Social Science, Education and Humanities Research, volume 205, 1169-1173.
  • Wang, L., ve Zhu, L. (2018). State Ownership, Auditor Rotation and Audit Quality. Paper presented at the 2nd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2018), Advances in Social Science, Education and Humanities Research, volume 205, 1169-1173.
  • Wuttichindanon, S. ve Issarawornrawanich, P. (2020). Determining Factors of Key Audit Matter Disclosure In Thailand, Pacific Accounting Review, 32(4), 563-584.
  • Wuttichindanon, S. ve Issarawornrawanich, P. (2020). Determining Factors of Key Audit Matter Disclosure In Thailand, Pacific Accounting Review, 32(4), 563-584.
  • Xin S. (2020). Research on Disclosure Status and Influencing Factors of Key Audit Matters, Modern Economy, 11, 701-725.
  • Xin S. (2020). Research on Disclosure Status and Influencing Factors of Key Audit Matters, Modern Economy, 11, 701-725.
  • Yalçın, N. (2020), Raporlanan Kilit Denetim Konularının Sayısını Etkileyen Faktörler: Borsa İstanbul’da Bir Uygulama, İşletme Araştırmaları Dergisi, 12(4), 4220-4230.
  • Yalçın, N. (2020), Raporlanan Kilit Denetim Konularının Sayısını Etkileyen Faktörler: Borsa İstanbul’da Bir Uygulama, İşletme Araştırmaları Dergisi, 12(4), 4220-4230.
  • Zhang, Z. (2018). The Nature, Quality And Determinants Of Key Audit Matters İn Australia, Honours Thesis, UQ Business School, The University of Queensland.
  • Zhang, Z. (2018). The Nature, Quality And Determinants Of Key Audit Matters İn Australia, Honours Thesis, UQ Business School, The University of Queensland.
Toplam 152 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Ekonomi
Bölüm MAKALELER
Yazarlar

İdris Varıcı

Fevziye Kalıpçı Çağıran 0000-0002-2443-1265

Yayımlanma Tarihi 17 Eylül 2021
Yayımlandığı Sayı Yıl 2021 Sayı: 32

Kaynak Göster

APA Varıcı, İ., & Kalıpçı Çağıran, F. (2021). KİLİT DENETİM KONULARINA ETKİ EDEN FAKTÖRLER: BIST KOBİ ÖRNEĞİ. Uluslararası İktisadi Ve İdari İncelemeler Dergisi(32), 87-106. https://doi.org/10.18092/ulikidince.905561

Cited By

BİST ŞİRKETLERİ DENETÇİ RAPORLARININ KİLİT DENETİM KONULARINA UYGULANAN DENETİM PROSEDÜRLERİ SONUÇLARINA İŞARET EDİLMESİ YÖNÜNDEN İNCELENMESİ
International Journal of Management Economics and Business
https://doi.org/10.17130/ijmeb.1181310
A Descriptive Content Analysis of Key Audit Matters in the Independent Audit Report
Gaziantep University Journal of Social Sciences
https://doi.org/10.21547/jss.1080844
THE IMPACT OF KEY AUDIT MATTER REPORTING ON AUDIT QUALITY: EVIDENCE FROM TURKEY
Muhasebe ve Denetime Bakış
https://doi.org/10.55322/mdbakis.1098821


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