Denetçi karakteristikleri ve denetim kalitesi
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Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Trakya Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu araştırmanın amacı denetim kalitesini etkileyen denetçi karakteristiklerinin denetim kalitesi olarak ele alınan finansal tablo düzeltmelerine olan etkisini ortaya koymaktır. Bu amaca ulaşabilmek ve bağımlı değişken olan mali tabloların yıllar itibariyle aldıkları düzeltmeleri tespit etmek için gereken finansal tablolar KAP (kamuyu aydınlatma platformu)'ın internet sitesinde bulunan veri tabanında yıllar itibariyle (2017-2018-2019) incelenerek elde edilmiştir. Verilerin toplama aşamasında KAP'taki finansal denetim raporlarından denetçi isimlerine, Linkedln (profesyonel sosyal iş ağı ve sosyal paylaşım platformu) profillerinden ise cinsiyet, mezuniyet, eğitim seviyeleri ve deneyimlerine ulaşılmıştır. Firmaların yaşlarına firma profillerinden, mali bilgilere KAP'tan ulaşılmış ve finnet mali analiz programından yararlanılmıştır. Gecikme süreleri yayınlanma tarihleri baz alınarak yine bağımsız denetim rapor yayımlanma zamanına bakılarak ulaşılmıştır. Bu araştırma ana sektör bazında hazırlanarak bu kapsamda; hizmet, imalat, perakende, elektrik dağıtım, teknoloji, taşıma, pazarlama, ticaret sektörlerine yer verilmiştir. Finansal firmaların finansal tablo şekilleri farklı olduğundan araştırmaya dâhil edilmemiştir. Bağımsız denetim raporlarının incelemeye alındığı firmalar yalnızca BIST'te (Borsa İstanbul) işlem gören firmalar olup araştırmamızın kısıtı yalnızca BIST'teki denetçileri kapsamaktadır. Araştırmada analiz aşamasının ilk basamağı araştırmaya konu olan modelin bağımlı ve kukla değişkeninin tanımlanmasıdır. Bu aşamanın ardından araştırmanın modeli, değişkenlere ilişkin tanımlayıcı istatistik, korelasyon analizi ve son olarak lojistik regresyon analizine yer verilmiştir. Araştırma sonucunda ulaşılan bulgulara göre alınan düzeltmeler azaldıkça müşteri sayısı artmaktadır. Firma yaşı arttıkça toplam varlık artmıştır ve firmalarda görev süresi arttıkça müşteri sayısının da arttığı tespit edilmiştir. Firmalar faaliyette bulundukları süreye bağlı olarak genelde büyüme eğilimindedir. Bu eğilimin doğal bir sonucu olarak müşteri sayısı da artmaktadır. İşletme bölümü mezunu olan öğrencilerin diğer bölümlere göre (İktisat, Çalışma Ekonomisi ve Endüstri İlişkileri Bölümü, Kamu Yönetimi vb.) daha az düzeltme aldıkları görülmektedir. Bunun nedeni daha ağırlıklı muhasebe eğitimi almış olmalarından kaynaklanmaktadır. Bu durum da denetimin amacına ulaşmasını, denetimin kalitesini olumlu yönde etkilenmesini sağlamaktadır. Cinsiyet değişkeni açısından incelendiğinde kadın bağımsız denetçilerin daha fazla düzeltme aldıkları görülmektedir. Bu durum kadınların iş hayatındaki kaygı düzeylerinin erkeklere göre daha yoğun olmasından, hata yapmaktan daha fazla kaçınıyor olmalarından ve detaya daha fazla yönelmeleri sebebiyle ana hatlardan uzaklaşabilmelerinden kaynaklanıyor olabilir. Big4 denetçilerin daha az düzeltme aldıkları görülmektedir. Bu durumun nedenleri arasında denetçilerin çalıştığı firmanın alanında uzman, tecrübeli, güçlü kadrosunun olması etkili olabilir. Bu durum denetimin kalitesini olumlu etkilemektedir. Big4 denetçilerinin müşteri sayılarının fazla olduğu tespit edilmiştir. Big4 ile aktif karlılık arasında doğrusal ve pozitif yönlü bir ilişki tespit edilmiştir. Anahtar Kelimeler: Bağımsız Denetim, Denetçi Karakteristikleri, Denetim Kalitesi
The purpose of this study is to reveal the effect of auditor characteristics that affect audit quality on financial statement adjustments considered as audit quality. In order to achieve this goal, the financial statements required to determine the corrections received by the financial statements, which are the dependent variables, have been obtained by examining them in the database on the KAP website by years (2017-2018-2019). During the data collection phase, the names of the auditors from the financial Audit reports in the KAP, and the gender, graduation, education levels and experiences from LinkedIn (professional social business network and social networking platform) profiles are obtained. The ages of the companies, company profiles, financial information are obtained from the KAP and the finnet financial analysis program is used. Delay periods are based on the date of publication, again by looking at the time of the independent audit report. This research is prepared on the basis of the main sector and within this scope, service, manufacturing, retail, electricity distribution, technology, transportation, marketing and trade sectors were included. Financial statements of financial companies are not included in the study since they are different. The companies whose independent audit reports are examined are only companies that are traded in BIST, and the limitation of the research covers only the auditors in BIST. The first step of the analysis phase in the research is to define the dependent and dummy variables of the model subject to the research. After this stage, the research model, descriptive statistics for variables, correlation analysis and finally logistic regression analysis are included. According to the findings obtained as a result of the research, as the corrections taken decrease, the number of customers increases. As the age of the firm increased, the total assets increased, and it is determined that the number of customers increased as the term of office increased. Firms generally tend to grow depending on the time they operate. As a natural result of this trend, the number of customers is also increasing. It is observed that students who graduated from the Business Department receive less corrections compared to other departments (Economics, Labour Economics and Industrial Relations Department, Public Administration, etc.). The reason for this is that they have received a heavier accounting education. This situation ensures that the audit achieves its purpose and positively affects the quality of the audit. When analysed in terms of gender variable, it is seen that female independent auditors get more corrections. This may be due to the fact that the anxiety levels of women in business life are more intense than men, they avoid making mistakes more, and they can move away from the main lines because they focus more on details. Big4 auditors appear to receive fewer adjustments. Among the reasons of this situation, the fact that the company where the auditors work has an expert, experienced and strong staff may be effective. This situation positively affects the quality of the audit. It is determined that Big4 auditors have more customers. A linear and positive relationship is found between Big4 and return on assets. Key Word: Independent Audit, Auditor Characteristics, Audit Quality
The purpose of this study is to reveal the effect of auditor characteristics that affect audit quality on financial statement adjustments considered as audit quality. In order to achieve this goal, the financial statements required to determine the corrections received by the financial statements, which are the dependent variables, have been obtained by examining them in the database on the KAP website by years (2017-2018-2019). During the data collection phase, the names of the auditors from the financial Audit reports in the KAP, and the gender, graduation, education levels and experiences from LinkedIn (professional social business network and social networking platform) profiles are obtained. The ages of the companies, company profiles, financial information are obtained from the KAP and the finnet financial analysis program is used. Delay periods are based on the date of publication, again by looking at the time of the independent audit report. This research is prepared on the basis of the main sector and within this scope, service, manufacturing, retail, electricity distribution, technology, transportation, marketing and trade sectors were included. Financial statements of financial companies are not included in the study since they are different. The companies whose independent audit reports are examined are only companies that are traded in BIST, and the limitation of the research covers only the auditors in BIST. The first step of the analysis phase in the research is to define the dependent and dummy variables of the model subject to the research. After this stage, the research model, descriptive statistics for variables, correlation analysis and finally logistic regression analysis are included. According to the findings obtained as a result of the research, as the corrections taken decrease, the number of customers increases. As the age of the firm increased, the total assets increased, and it is determined that the number of customers increased as the term of office increased. Firms generally tend to grow depending on the time they operate. As a natural result of this trend, the number of customers is also increasing. It is observed that students who graduated from the Business Department receive less corrections compared to other departments (Economics, Labour Economics and Industrial Relations Department, Public Administration, etc.). The reason for this is that they have received a heavier accounting education. This situation ensures that the audit achieves its purpose and positively affects the quality of the audit. When analysed in terms of gender variable, it is seen that female independent auditors get more corrections. This may be due to the fact that the anxiety levels of women in business life are more intense than men, they avoid making mistakes more, and they can move away from the main lines because they focus more on details. Big4 auditors appear to receive fewer adjustments. Among the reasons of this situation, the fact that the company where the auditors work has an expert, experienced and strong staff may be effective. This situation positively affects the quality of the audit. It is determined that Big4 auditors have more customers. A linear and positive relationship is found between Big4 and return on assets. Key Word: Independent Audit, Auditor Characteristics, Audit Quality
Açıklama
Yüksek Lisans
Anahtar Kelimeler
İşletme, Business Administration
